Restaurant Break-Even Calculation Worksheet

From Actual P&L's Within The Last 12 Months

Lowest
Sales

Average
Sales

Highest
Sales

Break-Even
Estimate

SALES

0.0

0.0

COST OF SALES

0.0

0.0

GROSS PROFIT

0.0

0.0

0.0

PAYROLL
Management
Hourly Personnel
Taxes & Benefits
Total Payroll

0
0
0
0

0.0
0.0
0.0
0.0

0
0
0
0

0.0
0.0
0.0
0.0

0
0
0
0

0.0
0.0
0.0
0.0

0 Fixed Cost
0 Mixed Cost
0 Mixed Cost

CONTROLLABLE EXPENSES
Direct Operating Exp.
Music & Entertain.
Marketing
Utility Services
Admin. & General
Repairs & Maint.
Total Controll. Exp.

0
0
0
0
0
0
0

0.0
0.0
0.0
0.0
0.0
0.0
0.0

0
0
0
0
0
0
0

0.0
0.0
0.0
0.0
0.0
0.0
0.0

0
0
0
0
0
0
0

0.0
0.0
0.0
0.0
0.0
0.0
0.0

0
0
0
0
0
0

Mostly Fixed
Mostly Fixed
Mostly Fixed
Mostly Fixed
Mostly Fixed
Mostly Fixed

CONTROLL. PROFIT

0.0

0.0

0.0

OCCUPANCY COSTS
Rent
Property Taxes
Other Taxes
Property Insurance
Total Occup.Costs

0
0
0
0
0

0.0
0.0
0.0
0.0
0.0

0
0
0
0
0

0.0
0.0
0.0
0.0
0.0

0
0
0
0
0

0.0
0.0
0.0
0.0
0.0

0
0
0
0

Fixed Cost
Fixed Cost
Fixed Cost
Fixed Cost

0
0
0
0

0.0
0.0
0.0
0.0

0
0
0
0

0.0
0.0
0.0
0.0

0
0
0
0

0.0
0.0
0.0
0.0

0
0
0
0

Fixed Cost
Fixed Cost
Mostly Fixed
Mostly Fixed

0.0

0.0

0
0.0
Total Fixed Costs

Interest
Depreciation
Other Expenses
Other (Income)
INCOME BEFORE TAX

%
0.0
0.0

0.0% Variable Cost

(restaurant name here)

Break-Even & Operating Profit Model
BreakEven

Average
Sales

High
Sales

SALES

0 100.0

100.0

COST OF SALES

0.0

0.0

0.0

GROSS PROFIT

0.0

0.0

0.0

PAYROLL
Management
Hourly Personnel
Taxes & Benefits
Total Payroll

0
0
0
0

0.0
0.0
0.0
0.0

0
0
0
0

0.0
0.0
0.0
0.0

0
0
0
0

0.0
0.0
0.0
0.0

CONTROLLABLE EXPENSES
Direct Operating Exp.
Music & Entertain.
Marketing
Utility Services
Administrative & General
Repairs & Maintenance
Total Controllable Expenses

0
0
0
0
0
0
0

0.0
0.0
0.0
0.0
0.0
0.0
0.0

0
0
0
0
0
0
0

0.0
0.0
0.0
0.0
0.0
0.0
0.0

0
0
0
0
0
0
0

0.0
0.0
0.0
0.0
0.0
0.0
0.0

CONTROLLABLE PROFIT

0.0

0.0

0.0

OCCUPANCY COSTS
Rent
Property Taxes
Other Taxes
Property Insurance
Total Occup.Costs

0
0
0
0
0

0.0
0.0
0.0
0.0
0.0

0
0
0
0
0

0.0
0.0
0.0
0.0
0.0

0
0
0
0
0

0.0
0.0
0.0
0.0
0.0

OTHER COSTS & EXPENSES

Interest
Depreciation
Other Expenses
Other (Income)

0
0
0
0

0.0
0.0
0.0
0.0

0
0
0
0

0.0
0.0
0.0
0.0

0
0
0
0

0.0
0.0
0.0
0.0

INCOME BEFORE TAX

0.0

0.0

0.0

% Increase in Sales Over Break-Even

% of Variable Hourly Labor Cost

60%

Sales Equivalents:
Number of Periods per Year
Annual Sales
Average Weekly Sales

12
0
0

0 100.0

0.0%

0.0%

0
0

0
0

RESTAURANT CHART OF ACCOUNTS

P&L ACCOUNTS
3000
3010
3020
3030
3040

SALES
Food
Liquor
Beer
Wine

4000
4001
4002
4003
4004
4005
4006
4007
4008
4009
4020
4030
4040
4050
4060

COST OF SALES

4100
4110
4120
4130
4140
4150
4160

SALARIES & WAGES

Management
Dining Room
Bar
Kitchen
Dishroom
Office

4200
4210
4220
4230
4240
4250
4260
4270
4280

EMPLOYEE BENEFITS
Payroll Taxes
Worker's Compensation Insurance
Group Insurance
Management Meals
Employee Meals
Awards & Prizes
Employee Parties & Sports Activities
Medical Expenses

4300
4305
4310
4315
4320
4325
4330
4335
4340
4345
4350
4355
4360
4365
4370
4375
4380
4385
4390

DIRECT OPERATING EXPENSES

Auto & Truck Expense
Uniforms
Laundry & Dry Cleaning
Linen
Tableware
Silverware
Kitchen Utensils
Paper Supplies
Bar Supplies
Restaurant Supplies
Cleaning Supplies
Contract Cleaning
Menu & Wine List
Pest Control
Flowers & Decorations
Licenses & Permits
Banquet & Event Expenses
Other Operating Expenses

4400
4410
4420
4430

MUSIC & ENTERTAINMENT

Musicians & Entertainers
Cable TV/Wire Services
Royalties to ASCAP, BMI

Food Meat
Seafood
Poultry
Produce
Bakery
Dairy
Grocery & Dry Goods
Non-alcoholic Beverages
Liquor
Bar Consumables
Beer
Wine
Paper (QSR)

4500
4510
4520
4530
4540
4545
4550

MARKETING
Selling & Promotion
Advertising
Public Relations
Research
Complimentary Food & Beverages
Discounted Food & Beverages

4600
4610
4620
4630
4640

UTILITIES
Electrical
Gas
Water
Trash Removal

4700
4705
4710
4715
4720
4725
4730
4735
4740
4745
4750
4755
4760
4765
4770
4775
4780
4785

GENERAL & ADMINISTRATIVE

Office Supplies
Postage & Delivery
Telephone / Communications
Payroll Processing
Insurance - General
Dues & Subscriptions
Travel Expenses
Credit Card Discounts
Bad Debts
Cash (Over) / Short
Bank Deposit Services
Bank Charges
Accounting Services
Legal & Professional
Security / Alarm
Training
Miscellaneous

4800
4810
4820
4830
4840
4850

REPAIRS & MAINTENANCE

Maintenance Contracts
R&M - Equipment
R&M - Building
Grounds Maintenance
Parking Lot

5000
5010
5020
5030
5040
5050
5060

OCCUPANCY COSTS
Rent
Equipment Rental
Real Estate Taxes
Personal Property Taxes
Insurance-Property & Casualty
Other Municipal Taxes

6000
6010
6020
6030

DEPRECIATION & AMORTIZATION

Buildings
Furniture, Fixtures & Equipment
Amortization of Leasehold Improvements

7000
7010
7020
7030
7040
7050
7060

OTHER (INCOME) EXPENSE

Vending Commissions
Telephone Commissions
Waste Sales
Interest Expense
Officers Salaries & Expenses
Corporate Office Expenses

Restaurant Break-Even Calculation Worksheet

From Actual P&L's Within The Last 12 Months
Lowest
Sales

Average
Sales

Highest
Sales

Break-Even
Estimate

SALES

37,251 100.0

45,861

100.0

54,881 100.0

COST OF SALES

12,577

33.8

15,058

32.8

17,592

32.1

GROSS PROFIT

24,674

66.2

30,803

67.2

37,289

67.9

PAYROLL
Management
Hourly Personnel
Taxes & Benefits
Total Payroll

4,200
7,324
2,535
14,059

11.3
19.7
6.8
37.7

4,200
8,157
2,719
15,076

9.2
17.8
5.9
32.9

4,200
8,954
2,894
16,048

7.7
16.3
5.3
29.2

4,200 Fixed Cost

7,500 Mixed Cost
2,675 Mixed Cost

CONTROLLABLE EXPENSES
Direct Operating Exp.
Music & Entertain.
Marketing
Utility Services
Admin. & General
Repairs & Maint.
Total Controll. Exp.

1,351
285
965
1,524
1,158
689
5,972

3.6
0.8
2.6
4.1
3.1
1.8
16.0

1,158
280
1,125
1,425
1,254
650
5,892

2.5
0.6
2.5
3.1
2.7
1.4
12.8

1,423
280
1,395
1,258
1,058
551
5,965

2.6
0.5
2.5
2.3
1.9
1.0
10.9

1,200
280
1,125
1,450
1,250
650

Mostly Fixed
Mostly Fixed
Mostly Fixed
Mostly Fixed
Mostly Fixed
Mostly Fixed

CONTROLL. PROFIT

4,643

12.5

9,835

21.4

15,276

27.8

OCCUPANCY COSTS
Rent
Property Taxes
Other Taxes
Property Insurance
Total Occup.Costs

2,350
450
226
1,125
4,151

6.3
1.2
0.6
3.0
11.1

2,350
450
521
1,125
4,446

5.1
1.0
1.1
2.5
9.7

2,350
450
385
1,125
4,310

4.3
0.8
0.7
2.0
7.9

2,350
450
521
1,125

Fixed Cost
Fixed Cost
Fixed Cost
Fixed Cost

Interest
Depreciation
Other Expenses
Other (Income)
INCOME BEFORE TAX

698
942
756
(225)
(1,679)

1.9
2.5
2.0
(0.6)
(4.5)

725
942
479
(442)
3,685

1.6
2.1
1.0
(1.0)
8.0

719
1.3
942
1.7
852
1.6
(325) (0.6)
8,778 16.0
Total Fixed Costs

32.5% Variable Cost

725
942
480
(400)
26,523

Fixed Cost
Fixed Cost
Mostly Fixed
Mostly Fixed

Pacific Park Grille

Break-Even & Operating Profit Model
BreakEven

Average
Sales

High
Sales

SALES

39,293 100.0

45,000

100.0

COST OF SALES

12,770

32.5

14,625

32.5

16,250

32.5

GROSS PROFIT

26,523

67.5

30,375

67.5

33,750

67.5

PAYROLL
Management
Hourly Personnel
Taxes & Benefits
Total Payroll

4,200
7,500
2,675
14,375

10.7
19.1
6.8
36.6

4,200
8,154
2,824
15,178

9.3
18.1
6.3
33.7

4,200
8,726
2,955
15,882

8.4
17.5
5.9
31.8

CONTROLLABLE EXPENSES
Direct Operating Exp.
Music & Entertain.
Marketing
Utility Services
Administrative & General
Repairs & Maintenance
Total Controllable Expenses

1,200
280
1,125
1,450
1,250
650
5,955

3.1
0.7
2.9
3.7
3.2
1.7
15.2

1,200
280
1,125
1,450
1,250
650
5,955

2.7
0.6
2.5
3.2
2.8
1.4
13.2

1,200
280
1,125
1,450
1,250
650
5,955

2.4
0.6
2.3
2.9
2.5
1.3
11.9

CONTROLLABLE PROFIT

6,193

15.8

9,242

20.5

11,913

23.8

OCCUPANCY COSTS
Rent
Property Taxes
Other Taxes
Property Insurance
Total Occup.Costs

2,350
450
521
1,125
4,446

6.0
1.1
1.3
2.9
11.3

2,350
450
521
1,125
4,446

5.2
1.0
1.2
2.5
9.9

2,350
450
521
1,125
4,446

4.7
0.9
1.0
2.3
8.9

725
942
480
(400)

1.8
2.4
1.2
(1.0)

725
942
480
(400)

1.6
2.1
1.1
(0.9)

725
942
480
(400)

1.5
1.9
1.0
(0.8)

(0)

(0.0)

3,129

7.0

5,800

11.6

OTHER COSTS & EXPENSES

Interest
Depreciation
Other Expenses
Other (Income)
INCOME BEFORE TAX

% Increase in Sales Over Break-Even

% of Variable Hourly Labor Cost
Sales Equivalents:
Number of Periods per Year
Annual Sales
Average Weekly Sales

60%

12
471,520
9,068

14.5%

540,000
10,385

50,000 100.0

27.2%

600,000
11,538