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RESTAURANT INDUSTRY RATIOS

Data is based on the Wisconsin Restaurant Operations Report - 1995


Published by Wisconsin Restaurant Association
Ratio to Total Sales
Full Menu Limited Menu
Sales:
Food 75.7% 100.0%
Beverage 23.9% 0.0%
Total Sales 100.0% 100.0%

Cost of Sales:
Food 40.2% 36.1%
Beverage 29.3% 0.0%
Total Cost of Sales 38.2% 34.3%

Gross Profit on Sales 61.8% 65.6%


Other Income 0.6% 0.2%
Total Income 63.9% 66.5%

Controllable Expenses:
Payroll 28.0% 24.5%
Employee Benefits 3.7% 2.9%
Direct Operating Expenses 4.2% 5.1%
Music and Entertainment 0.2% 0.0%
Marketing 1.7% 2.1%
Utilities 3.5% 3.1%
General & Administrative Expenses 2.6% 2.4%
Repairs and Maintenance 1.8% 1.4%
Total Controllable Expenses 47.0% 46.6%

Occupancy Costs
Rent 4.8% 5.4%
Property Taxes 1.2% 1.0%
Other taxes 0.6% 0.3%
Property Insurance 1.4% 1.3%
Total Occupancy Costs 7.3% 7.8%

Interest Expenses 1.5% 2.2%


Depreciation 2.3% 3.1%
Restaurant Profit 3.7% 4.7%
Corporate Overhead 0.0% 0.0%
Other Deductions 0.2% 2.5%
Income Before Income Taxes 2.8% 3.5%

* All ratios are based as a percentage of total sales except food and beverage costs,
which are based on their respective sales.

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