Restaurant Break-Even Calculation Worksheet

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

Lowest Average Highest Break-Even
Sales % Sales % Sales % Estimate
SALES 0 0.0 0 0.0 0 0.0

COST OF SALES 0 0.0 0 0.0 0.0 0.0% Variable Cost

GROSS PROFIT 0 0.0 0 0.0 0 0.0
PAYROLL
Management 0 0.0 0 0.0 0 0.0 0 Fixed Cost
Hourly Personnel 0 0.0 0 0.0 0 0.0 0 Mixed Cost
Taxes & Benefits 0 0.0 0 0.0 0 0.0 0 Mixed Cost
Total Payroll 0 0.0 0 0.0 0 0.0
CONTROLLABLE EXPENSES
Direct Operating Exp. 0 0.0 0 0.0 0 0.0 0 Mostly Fixed
Music & Entertain. 0 0.0 0 0.0 0 0.0 0 Mostly Fixed
Marketing 0 0.0 0 0.0 0 0.0 0 Mostly Fixed
Utility Services 0 0.0 0 0.0 0 0.0 0 Mostly Fixed
Admin. & General 0 0.0 0 0.0 0 0.0 0 Mostly Fixed
Repairs & Maint. 0 0.0 0 0.0 0 0.0 0 Mostly Fixed
Total Controll. Exp. 0 0.0 0 0.0 0 0.0
CONTROLL. PROFIT 0 0.0 0 0.0 0 0.0
OCCUPANCY COSTS
Rent 0 0.0 0 0.0 0 0.0 0 Fixed Cost
Property Taxes 0 0.0 0 0.0 0 0.0 0 Fixed Cost
Other Taxes 0 0.0 0 0.0 0 0.0 0 Fixed Cost
Property Insurance 0 0.0 0 0.0 0 0.0 0 Fixed Cost
Total Occup.Costs 0 0.0 0 0.0 0 0.0
Interest 0 0.0 0 0.0 0 0.0 0 Fixed Cost
Depreciation 0 0.0 0 0.0 0 0.0 0 Fixed Cost
Other Expenses 0 0.0 0 0.0 0 0.0 0 Mostly Fixed
Other (Income) 0 0.0 0 0.0 0 0.0 0 Mostly Fixed
INCOME BEFORE TAX 0 0.0 0 0.0 0 0.0
Total Fixed Costs 0
 (restaurant name here)
Break-Even & Operating Profit Model

Break- Average High

Even % Sales % Sales %
SALES 0 100.0 0 100.0 0 100.0

COST OF SALES 0 0.0 0 0.0 0 0.0

GROSS PROFIT 0 0.0 0 0.0 0 0.0
PAYROLL
Management 0 0.0 0 0.0 0 0.0
Hourly Personnel 0 0.0 0 0.0 0 0.0
Taxes & Benefits 0 0.0 0 0.0 0 0.0
Total Payroll 0 0.0 0 0.0 0 0.0
CONTROLLABLE EXPENSES
Direct Operating Exp. 0 0.0 0 0.0 0 0.0
Music & Entertain. 0 0.0 0 0.0 0 0.0
Marketing 0 0.0 0 0.0 0 0.0
Utility Services 0 0.0 0 0.0 0 0.0
Administrative & General 0 0.0 0 0.0 0 0.0
Repairs & Maintenance 0 0.0 0 0.0 0 0.0
Total Controllable Expenses 0 0.0 0 0.0 0 0.0
CONTROLLABLE PROFIT 0 0.0 0 0.0 0 0.0
OCCUPANCY COSTS
Rent 0 0.0 0 0.0 0 0.0
Property Taxes 0 0.0 0 0.0 0 0.0
Other Taxes 0 0.0 0 0.0 0 0.0
Property Insurance 0 0.0 0 0.0 0 0.0
Total Occup.Costs 0 0.0 0 0.0 0 0.0
OTHER COSTS & EXPENSES
Interest 0 0.0 0 0.0 0 0.0
Depreciation 0 0.0 0 0.0 0 0.0
Other Expenses 0 0.0 0 0.0 0 0.0
Other (Income) 0 0.0 0 0.0 0 0.0
INCOME BEFORE TAX 0 0.0 0 0.0 0 0.0

% Increase in Sales Over Break-Even - 0.0% 0.0%

% of Variable Hourly Labor Cost 60%

Sales Equivalents:
Number of Periods per Year 12
Annual Sales 0 0 0
Average Weekly Sales 0 0 0
 RESTAURANT CHART OF ACCOUNTS
P&L ACCOUNTS

3000 SALES 4500 MARKETING

3010 Food 4510 Selling & Promotion
3020 Liquor 4520 Advertising
3030 Beer 4530 Public Relations
3040 Wine 4540 Research
4545 Complimentary Food & Beverages
4000 COST OF SALES 4550 Discounted Food & Beverages
4001 Food -
4002 Meat 4600 UTILITIES
4003 Seafood 4610 Electrical
4004 Poultry 4620 Gas
4005 Produce 4630 Water
4006 Bakery 4640 Trash Removal
4007 Dairy
4008 Grocery & Dry Goods 4700 GENERAL & ADMINISTRATIVE
4009 Non-alcoholic Beverages 4705 Office Supplies
4020 Liquor 4710 Postage & Delivery
4030 Bar Consumables 4715 Telephone / Communications
4040 Beer 4720 Payroll Processing
4050 Wine 4725 Insurance - General
4060 Paper (QSR) 4730 Dues & Subscriptions
4735 Travel Expenses
4100 SALARIES & WAGES 4740 Credit Card Discounts
4110 Management 4745 Bad Debts
4120 Dining Room 4750 Cash (Over) / Short
4130 Bar 4755 Bank Deposit Services
4140 Kitchen 4760 Bank Charges
4150 Dishroom 4765 Accounting Services
4160 Office 4770 Legal & Professional
4775 Security / Alarm
4200 EMPLOYEE BENEFITS 4780 Training
4210 Payroll Taxes 4785 Miscellaneous
4220 Worker's Compensation Insurance
4230 Group Insurance 4800 REPAIRS & MAINTENANCE
4240 Management Meals 4810 Maintenance Contracts
4250 Employee Meals 4820 R&M - Equipment
4260 Awards & Prizes 4830 R&M - Building
4270 Employee Parties & Sports Activities 4840 Grounds Maintenance
4280 Medical Expenses 4850 Parking Lot

4300 DIRECT OPERATING EXPENSES 5000 OCCUPANCY COSTS

4305 Auto & Truck Expense 5010 Rent
4310 Uniforms 5020 Equipment Rental
4315 Laundry & Dry Cleaning 5030 Real Estate Taxes
4320 Linen 5040 Personal Property Taxes
4325 Tableware 5050 Insurance-Property & Casualty
4330 Silverware 5060 Other Municipal Taxes
4335 Kitchen Utensils
4340 Paper Supplies 6000 DEPRECIATION & AMORTIZATION
4345 Bar Supplies 6010 Buildings
4350 Restaurant Supplies 6020 Furniture, Fixtures & Equipment
4355 Cleaning Supplies 6030 Amortization of Leasehold Improvements
4360 Contract Cleaning
4365 Menu & Wine List 7000 OTHER (INCOME) EXPENSE
4370 Pest Control 7010 Vending Commissions
4375 Flowers & Decorations 7020 Telephone Commissions
4380 Licenses & Permits 7030 Waste Sales
4385 Banquet & Event Expenses 7040 Interest Expense
4390 Other Operating Expenses 7050 Officers Salaries & Expenses
7060 Corporate Office Expenses
4400 MUSIC & ENTERTAINMENT
4410 Musicians & Entertainers
4420 Cable TV/Wire Services
4430 Royalties to ASCAP, BMI
 Restaurant Break-Even Calculation Worksheet
From Actual P&L's Within The Last 12 Months
Lowest Average Highest Break-Even
Sales % Sales % Sales % 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 32.5% Variable Cost
GROSS PROFIT 24,674 66.2 30,803 67.2 37,289 67.9
PAYROLL
Management 4,200 11.3 4,200 9.2 4,200 7.7 4,200 Fixed Cost
Hourly Personnel 7,324 19.7 8,157 17.8 8,954 16.3 7,500 Mixed Cost
Taxes & Benefits 2,535 6.8 2,719 5.9 2,894 5.3 2,675 Mixed Cost
Total Payroll 14,059 37.7 15,076 32.9 16,048 29.2
CONTROLLABLE EXPENSES
Direct Operating Exp. 1,351 3.6 1,158 2.5 1,423 2.6 1,200 Mostly Fixed
Music & Entertain. 285 0.8 280 0.6 280 0.5 280 Mostly Fixed
Marketing 965 2.6 1,125 2.5 1,395 2.5 1,125 Mostly Fixed
Utility Services 1,524 4.1 1,425 3.1 1,258 2.3 1,450 Mostly Fixed
Admin. & General 1,158 3.1 1,254 2.7 1,058 1.9 1,250 Mostly Fixed
Repairs & Maint. 689 1.8 650 1.4 551 1.0 650 Mostly Fixed
Total Controll. Exp. 5,972 16.0 5,892 12.8 5,965 10.9
CONTROLL. PROFIT 4,643 12.5 9,835 21.4 15,276 27.8
OCCUPANCY COSTS
Rent 2,350 6.3 2,350 5.1 2,350 4.3 2,350 Fixed Cost
Property Taxes 450 1.2 450 1.0 450 0.8 450 Fixed Cost
Other Taxes 226 0.6 521 1.1 385 0.7 521 Fixed Cost
Property Insurance 1,125 3.0 1,125 2.5 1,125 2.0 1,125 Fixed Cost
Total Occup.Costs 4,151 11.1 4,446 9.7 4,310 7.9
Interest 698 1.9 725 1.6 719 1.3 725 Fixed Cost
Depreciation 942 2.5 942 2.1 942 1.7 942 Fixed Cost
Other Expenses 756 2.0 479 1.0 852 1.6 480 Mostly Fixed
Other (Income) (225) (0.6) (442) (1.0) (325) (0.6) (400) Mostly Fixed
INCOME BEFORE TAX (1,679) (4.5) 3,685 8.0 8,778 16.0
Total Fixed Costs 26,523
 Pacific Park Grille
Break-Even & Operating Profit Model

Break- Average High

Even % Sales % Sales %
SALES 39,293 100.0 45,000 100.0 50,000 100.0

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 4,200 10.7 4,200 9.3 4,200 8.4
Hourly Personnel 7,500 19.1 8,154 18.1 8,726 17.5
Taxes & Benefits 2,675 6.8 2,824 6.3 2,955 5.9
Total Payroll 14,375 36.6 15,178 33.7 15,882 31.8
CONTROLLABLE EXPENSES
Direct Operating Exp. 1,200 3.1 1,200 2.7 1,200 2.4
Music & Entertain. 280 0.7 280 0.6 280 0.6
Marketing 1,125 2.9 1,125 2.5 1,125 2.3
Utility Services 1,450 3.7 1,450 3.2 1,450 2.9
Administrative & General 1,250 3.2 1,250 2.8 1,250 2.5
Repairs & Maintenance 650 1.7 650 1.4 650 1.3
Total Controllable Expenses 5,955 15.2 5,955 13.2 5,955 11.9
CONTROLLABLE PROFIT 6,193 15.8 9,242 20.5 11,913 23.8
OCCUPANCY COSTS
Rent 2,350 6.0 2,350 5.2 2,350 4.7
Property Taxes 450 1.1 450 1.0 450 0.9
Other Taxes 521 1.3 521 1.2 521 1.0
Property Insurance 1,125 2.9 1,125 2.5 1,125 2.3
Total Occup.Costs 4,446 11.3 4,446 9.9 4,446 8.9
OTHER COSTS & EXPENSES
Interest 725 1.8 725 1.6 725 1.5
Depreciation 942 2.4 942 2.1 942 1.9
Other Expenses 480 1.2 480 1.1 480 1.0
Other (Income) (400) (1.0) (400) (0.9) (400) (0.8)
INCOME BEFORE TAX (0) (0.0) 3,129 7.0 5,800 11.6

% Increase in Sales Over Break-Even - 14.5% 27.2%

% of Variable Hourly Labor Cost 60%

Sales Equivalents:
Number of Periods per Year 12
Annual Sales 471,520 540,000 600,000
Average Weekly Sales 9,068 10,385 11,538