FOOD COVERS, REVENUE, COGS CURRENT YEAR ACTUAL FORECAST BUDGET

Month Jan Feb Mar Apr May Jun Total

Weeks 4 4 4 4 5 4 25
Days in month 31 28 31 30 31 30 181
DAYS OPEN Breakfast 31 28 31 30 31 30 181
Lunch 31 28 31 30 31 30 181
Dinner 31 28 31 30 31 30 181
TOTAL FOOD COVERS Breakfast 5,270 4,620 4,960 4,860 4,495 4,200 28,405
(per month) Lunch 4,123 3,640 3,596 3,600 3,596 3,510 22,065
Dinner 4,759 4,060 4,340 4,020 4,030 3,900 25,109
Total covers 14,152 12,320 12,896 12,480 12,121 11,610 75,579
FOOD REVENUE Breakfast 110,670 94,710 100,192 96,228 87,653 79,800 569,253
Lunch 107,198 91,000 86,304 82,800 71,920 70,200 509,422
Dinner 199,857 166,460 178,808 152,760 145,080 142,350 985,315
Total Food Revenue 417,725 352,170 365,304 331,788 304,653 292,350 2,063,990
FOOD COGS Breakfast 29,106 26,841 32,250 25,982 24,192 22,344 160,715
Lunch 28,193 23,120 28,125 22,770 19,994 19,656 141,858
Dinner 52,562 47,902 44,043 41,703 41,348 41,282 268,840
COGS 109,861 97,863 104,418 90,455 85,534 83,282 571,412
Food Cost % 26.30% 27.79% 28.58% 27.26% 28.08% 28.49% 27.68%
FOOD COVERS (per day) Breakfast 170 165 160 162 145 140 942.00
Lunch 133 130 116 120 116 117 732.00
Dinner 154 145 140 134 130 130 832.50
Total Food Covers 457 440 416 416 391 387 2,506.50
FOOD AVERAGE CHECK Breakfast 21.00 20.50 20.20 19.80 19.50 19.00 20.00
Lunch 26.00 25.00 24.00 23.00 20.00 20.00 23.00
Dinner 42.00 41.00 41.20 38.00 36.00 36.50 39.12
Total Average Check 29.67 28.83 28.47 26.93 25.17 25.17 27.37

Requiered food cost Breakfast 27.00% 27.60% 28.00%

05/22/2024
 BEVERAGE COVERS, REVENUE, COGS CURRENT YEAR ACTUAL FORECAST BUDGET
Month Jan Feb Mar Apr May Jun Total
Weeks 4 4 4 4 5 4 25
Days in month 31 28 31 30 31 30 181
DAYS OPEN Breakfast 31 28 31 30 31 30 181
Lunch 31 28 31 30 31 30 181
Dinner 31 28 31 30 31 30 181
TOTAL BEVERAGE COVERS Breakfast 3,875 3,780 4,092 4,050 3,410 2,940 22,147
(per month) Lunch 3,627 3,136 2,976 2,700 2,945 2,670 18,054
Dinner 4,216 3,472 2,728 2,820 2,697 2,460 18,393
Total Beverage Covers 11,718 10,388 9,796 9,570 9,052 8,070 58,594
BEVERAGE REVENUE Breakfast 31,000 29,484 24,552 31,590 25,575 17,640 159,841
Lunch 50,778 43,904 32,141 35,100 39,758 34,443 236,123
Dinner 101,184 83,328 54,560 60,912 59,334 55,350 414,668
Total Beverage Revenue 182,962 156,716 111,253 127,602 124,667 107,433 810,632
BEVERAGE COGS Breakfast 7,440 7,120 7,488 7,266 6,138 4,234 39,685
Lunch 12,186 10,602 9,802 8,284 10,456 9,127 60,457
Dinner 24,284 20,123 16,640 14,619 14,834 15,111 105,610
COGS 43,910 37,845 33,930 30,168 31,428 28,472 205,752
Beverage Cost % 24.00% 24.15% 30.50% 23.64% 25.21% 26.50% 25.38%
BEVERAGE COVERS Breakfast 125 135 132 135 110 98 735
(per day) Lunch 117 112 96 90 95 89 599
Dinner 136 124 88 94 87 82 611
Total Beverage Covers 378 371 316 319 292 269 1,945
BEVERAGE AVERAGE CHECK Breakfast 8.00 7.80 6.00 7.80 7.50 6.00 7.18
Lunch 14.00 14.00 10.80 13.00 13.50 12.90 13.03
Dinner 24.00 24.00 20.00 21.60 22.00 22.50 22.35
Total Average Check 15.33 15.27 12.27 14.13 14.33 13.80 14.19

05/22/2024
 CURRENT YEAR F&B SALES AND COGS
Actual Forecast/Budget YTD YTD
Jan Feb Mar Apr May Jun $ %
FOOD SALES REVENUE $ % $ % $ % $ % $ % $ % Total $ %
Breakfast 110,670 26.49% 94,710 26.89% 100,192 27.43% 96,228 29.00% 87,653 28.77% 79,800 27.30% 569,253 27.58%
Lunch 107,198 25.66% 91,000 25.84% 86,304 23.63% 82,800 24.96% 71,920 23.61% 70,200 24.01% 509,422 24.68%
Dinner 199,857 47.84% 166,460 47.27% 178,808 48.95% 152,760 46.04% 145,080 47.62% 142,350 48.69% 985,315 47.74%
Total 417,725 352,170 365,304 331,788 304,653 292,350 2,063,990 100.00%
FOOD COGS
Breakfast 29,106 26.30% 26,841 28.34% 32,250 32.19% 25,982 27.00% 24,192 27.60% 22,344 28.00% 160,715 7.79%
Lunch 28,193 26.30% 23,120 25.41% 28,125 32.59% 22,770 27.50% 19,994 27.80% 19,656 28.00% 141,858 6.87%
Dinner 52,562 26.30% 47,902 28.78% 44,043 24.63% 41,703 27.30% 41,348 28.50% 41,282 29.00% 268,840 13.03%
Total Cost of Goods 109,861 26.30% 97,863 27.79% 104,418 28.58% 90,455 27.26% 85,534 28.08% 83,282 28.49% 571,412 27.68%

BEVERAGE SALES REVENUE

Breakfast 31,000 16.94% 29,484 18.81% 24,552 22.07% 31,590 24.76% 25,575 20.51% 17,640 16.42% 159,841 19.72%
Lunch 50,778 27.75% 43,904 28.02% 32,141 28.89% 35,100 27.51% 39,758 31.89% 34,443 32.06% 236,123 29.13%
Dinner 101,184 55.30% 83,328 53.17% 54,560 49.04% 60,912 47.74% 59,334 47.59% 55,350 51.52% 414,668 51.15%
Total 182,962 156,716 111,253 127,602 124,667 107,433 810,632 100.00%
BEVERAGE COGS
Breakfast 7,440 4.07% 7,120 4.54% 7,488 6.73% 7,266 5.69% 6,138 4.92% 4,234 3.94% 39,686 4.90%
Lunch 12,186 6.66% 10,602 6.77% 9,802 8.81% 8,284 6.49% 10,456 8.39% 9,127 8.50% 60,458 7.46%
Dinner 24,284 13.27% 20,123 12.84% 16,640 14.96% 14,619 11.46% 14,834 11.90% 15,111 14.07% 105,611 13.03%
Total Cost of Goods 43,910 24.00% 37,845 24.15% 33,930 30.50% 30,168 23.64% 31,428 25.21% 28,472 26.50% 205,754 25.38%
 Tree Top Restaurant and Bar Wages and Salaries March Quarter Current Year 20xx
Jan 1 Feb 2 Mar 3 Apr 4 May 5 Jun 6 Jul 7 Aug 8 Sep 9 Oct 10 Nov 11 Dec 12 Total
Front of house staff costs 88,583 80,917 80,917 84,750 73,250 73,250 0 0 0 0 0 0 481,667
Back of house staff costs 84,464 88,239 73,937 69,797 62,130 62,130 0 0 0 0 0 0 440,697
Total staff costs 173,047 169,155 154,854 154,547 135,380 135,380 922,364
Executive chef 6,667 6,667 6,667 6,667 6,667 6,667 40,000
Sous chefs 10,833 10,833 10,833 10,833 10,833 10,833 65,000
Chef de Partie 11,500 11,500 11,500 11,500 11,500 11,500 69,000
Demi chef F/T 11,000 11,000 11,000 11,000 11,000 11,000 66,000
Demi chef casual 15,333 15,333 7,667 7,667 0 0 46,000
Commi chef FT 7,500 7,500 7,500 7,500 7,500 7,500 45,000
Aprentice chef 4,297 4,297 4,297 4,297 4,297 4,297 25,782
Kitchen hand F/T 8,000 8,000 8,000 8,000 8,000 8,000 48,000
Kitchen hand casual 9,333 9,333 4,667 2,333 2,333 2,333 30,333
Restaurant manager 5,417 5,417 5,417 5,417 5,417 5,417 32,500
Restaurant supervisor 7,667 7,667 7,667 7,667 7,667 7,667 46,000
Wait staff F/T 14,667 14,667 14,667 14,667 14,667 14,667 88,000
Wait staff casual 15,333 11,500 11,500 15,333 7,667 7,667 69,000
Bar supervisor 11,500 11,500 11,500 11,500 11,500 11,500 69,000
Bar person F/T 14,667 14,667 14,667 14,667 14,667 14,667 88,000
Bar person casual 15,333 11,500 11,500 11,500 7,667 7,667 65,167
Bar Manager 4,000 4,000 4,000 4,000 4,000 4,000 24,000
Number of employees 48 46 42 42 37 37 42
Avg Gross Salary 1760 1918 1760 1662 1679 1679 1743

Average number of employees per month

Staff list Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Salary
Executive chef 1 1 1 1 1 1 80,000
Sous chefs 2 2 2 2 2 2 65,000
Chef de Partie 3 3 3 3 3 3 46,000
Demi chef F/T 3 3 3 3 3 3 44,000
Demi chef casual 4 4 2 2 0 0 46,000
Commi chef FT 3 3 3 3 3 3 30,000
Aprentice chef 2 2 2 2 2 2 25,782
Kitchen hand F/T 4 4 4 4 4 4 24,000
Kitchen hand casual 4 4 2 1 1 1 28,000
Restaurant manager 1 1 1 1 1 1 65,000
Restaurant supervisor 2 2 2 2 2 2 46,000
Wait staff F/T 4 4 4 4 4 4 44,000
Wait staff casual 4 3 3 4 2 2 46,000
Bar supervisor 3 3 3 3 3 3 46,000
Bar person F/T 4 4 4 4 4 4 44,000
Bar person casual 4 3 3 3 2 2 46,000
Bar Manager 1 1 1 1 1 1 48,000
 RESAURANT & BAR JUNE QUARTER BUDGET UPDATE 20xx
Jan Feb Mar Apr May Jun Total Percentage of
Period / Month Total F&B Sales
Revenue $ $ $ $ $ $ $ %
Food Sales
Breakfast 110,670 94,710 100,192 96,228 87,653 79,800 569,253 19.80%
Lunch 107,198 91,000 86,304 82,800 71,920 70,200 509,422 17.72%
Dinner 199,857 166,460 178,808 152,760 145,080 142,350 985,315 34.28%
Total Food Revenue 417,725 352,170 365,304 331,788 304,653 292,350 2,063,990 71.80%
Beverage Sales
Breakfast 31,000 29,484 24,552 31,590 25,575 17,640 159,841 5.56%
Lunch 50,778 43,904 32,141 35,100 39,758 34,443 236,123 8.21%
Dinner 101,184 83,328 54,560 60,912 59,334 55,350 414,668 14.43%
Total Beverage Revenue 182,962 156,716 111,253 127,602 124,667 107,433 810,632 28.20%
COGS FOOD
Breakfast 29,106 26,841 32,250 25,982 24,192 22,344 160,715 5.59%
Lunch 28,193 23,120 28,125 22,770 19,994 19,656 141,858 4.93%
Dinner 52,562 47,902 44,043 41,703 41,348 41,282 268,840 9.35%
Total Food COGS 109,861 97,863 104,418 90,455 85,534 83,282 571,412 19.88%
COGS BEVERAGE
Breakfast 7,440 7,120 7,488 7,266 6,138 4,234 39,685 1.38%
Lunch 12,186 10,602 9,802 8,284 10,456 9,127 60,457 2.10%
Dinner 24,284 20,123 16,640 14,619 14,834 15,111 105,610 3.67%
Total beverage COGS 43,910 37,845 33,930 30,168 31,428 28,472 205,752 7.16%
Operational Expenses:
RENT 36,000 36,000 36,000 36,000 36,000 36,000 216,000 7.51%
LIVE ENTERTAINMENT 1,630 1,630 1,630 1,630 1,630 1,630 9,780 0.34%
WATER 1,780 1,780 1,780 1,780 1,780 1,780 10,680 0.37%
ENERGY 6,800 6,800 6,800 6,800 6,800 6,800 40,800 1.42%
GARBAGE 3,910 3,910 3,910 3,910 3,910 3,910 23,460 0.82%
RECYLCING 1,830 1,830 1,830 1,830 1,830 1,830 10,980 0.38%
GAS 4,250 4,250 4,250 4,250 4,250 4,250 25,500 0.89%
INSURANCE 2,800 2,800 2,800 2,800 2,800 2,800 16,800 0.58%
PRINTING 270 270 270 270 270 270 1,620 0.06%
LAUNDRY 1,825 1,825 1,825 1,825 1,825 1,825 10,950 0.38%
KITCHEN CONTROLLABLES 1,350 1,350 1,350 1,350 1,350 1,350 8,100 0.28%
UNIFORM 1,485 1,485 1,485 1,485 1,485 1,485 8,910 0.31%
LIECENCE / PERMITS 1,500 1,500 1,500 1,500 1,500 1,500 9,000 0.31%
REPAIR/ MAINTENANCE 2,254 2,254 2,254 2,254 2,254 2,254 13,524 0.47%
PHONE/INTERNET/ IT SUPPORT 1,500 1,500 1,500 1,500 1,500 1,500 9,000 0.31%
PEST CONTROL 1,240 1,240 1,240 1,240 1,240 1,240 7,440 0.26%
SECURITY 2,600 2,600 2,600 2,600 2,600 2,600 15,600 0.54%
MARKETING 2,500 2,500 2,500 2,500 2,500 2,500 15,000 0.52%
refrig fix - - - 17,000 - - 17,000 0.59%
MISC - OTHER 1,280 1,280 1,280 1,280 1,280 1,280 7,680 0.27%
LEGAL 1,200 1,200 1,200 1,200 1,200 1,200 7,200 0.25%
RECURUITMENT 14,000 12,000 5,000 5,000 2,000 2,000 40,000 1.39%
TOTAL OPERATIONAL EXPENSES 92,004 90,004 83,004 100,004 80,004 80,004 525,024 18.26%
Labour Cost
Salaries FOH 28,583 28,583 28,583 28,583 28,583 28,583 171,500 5.97%
Wages FOH 60,000 52,333 52,333 56,167 44,667 44,667 310,167 10.79%
Front of House Labour Cost 88,583 80,917 80,917 84,750 73,250 73,250 481,667 16.76%
Salaries BOH 29,000 29,000 29,000 29,000 29,000 29,000 174,000 6.05%
Wages BOH 55,464 55,464 43,130 40,797 33,130 33,130 261,115 9.08%
Back of House Labour Cost 84,464 88,239 73,937 69,797 62,130 62,130 440,697 15.33%
Total Labour Cost 173,047 169,155 154,854 154,547 135,380 135,380 922,364 32.09%
On Costs
Superannuation 9.5% 16,439 16,070 14,711 14,682 12,861 12,861 87,625 3.05%
Workers compensation 3.5% 6,632 6,483 5,935 5,923 5,188 5,188 35,350 1.23%
Annual Leave 17.5% 33,160 32,414 29,674 29,615 25,942 25,942 176,748 6.15%
Payroll Tax 5.5% 10,422 10,187 9,326 9,308 8,153 8,153 55,549 1.93%
TOTAL LABOUR COST & ONCOSTS 239,700 234,310 214,500 214,075 187,525 187,525 1,277,636 44.45%
TOTAL REVENUE 600,687 508,886 476,557 459,390 429,319 399,783 2,874,622
TOTAL F&B COGS 153,771 135,708 138,348 120,623 116,961 111,753 777,165 27.04%
TOTAL OPERATIONAL EXPENSES 92,004 90,004 83,004 100,004 80,004 80,004 525,024 18.26%
TOTAL LABOUR COST 239,700 234,310 214,500 214,075 187,525 187,525 1,277,636 44.45%
NET PROFIT BEFORE TAX 115,212 48,864 40,705 24,688 44,828 20,501 294,798 10.26%