Professional Documents
Culture Documents
Revenue (100%)
- Food & Beverage
Cost %
- Labor Cost %
- Overhead Cost %
= Profit %
The primary purpose of preparing a P&L is
to identify revenue, expenses, and profits
for a given time period.
Common percentages used in a P&L
statement:
1. Food and Beverage Cost
Revenue = Food and Beverage Cost %
2. Labor Cost
Revenue = Labor Cost %
3. Overhead Cost
Revenue = Overhead Cost %
4. Profit
Revenue = Profit %
Sales ______ 100%
Food Cost 349,725 33%
Labor Cost ______ 29%
Overhead ______ _____
Profit ______ 7%