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Cash Account (in bank)

177857
6784
158
5804
143
26549

Sales and Rooms and Meals Taxs


38622
649
610

0
12588
163595

26850

Revenue Acct (F&B)


299834
6135
100
5194

100

1259
39881

Gift Cards Redeemed (Contra Acct

11329
311063

Accts Payable
63117
1452
2654

Rent Exp
0
26549

26549
26549

Food Inventory acct


15768
876

(note: this is the summary acct for Credit Card Exp)


Adminstrative & General
14322
158
143

876
16644

4106
67223

301
14623

Check
toal debits
total credits
difference:

44520
44520
0

t Cards Redeemed (Contra Acct


-11500
100

Food COG
79225
1452
876

100
-11400

1452
79801

876

(note: this is the summary acct for Electric)


Utilities expenses
10016
2654

Food Inventory acct

2654
12670

Income Statement

Actual MTH.

Prior Year

Income
Total Food Sales

265,489

85.3%

271,435

86.1%

Liquor Sales
Beer Sales
Wine Sales
Total Beverage Sales
Total Income

6,659
11,465
27,650
45,574
311,063

2.1%
3.7%
8.9%
14.7%
100.0%

8,673
13,476
21,765
43,914
315,349

2.8%
4.3%
6.9%
13.9%
100%

Cost of Goods
Total Food Cost

79,801

30.1%

86,859

32.0%

Liquor Cost
Beer Cost
Wine Cost
Total Beverage Cost
Total Cost of Goods

1,865
2,717
11,392
15,974
95,775

28.0%
23.7%
41.2%
35.0%
30.8%

2,255
3,167
6,283
11,705
98,564

26.0%
23.5%
28.9%
26.7%
31.3%

Wages And Salary


Total Labor
Fringe/Related
Total Payroll and Benefits

90,206
15,563
105,769

29.0%
5.0%
34.0%

85,144
15,767
100,912

27%
5.0%
32%

Prime Costs

201,544

64.8%

199,476

63.3%

Controllable Expenses
Direct Operating Expenses
Music & Entertainment
Marketing
Utilities
A&G
R&M
Total Controllable Expenses

6,800
300
15,563
12,670
14,623
6,225
56,181

2.2%
0.1%
5.0%
4.1%
4.7%
2.0%
18.1%

10,643
456
12,164
11,403
10,643
3,041
48,351

3.4%
0.1%
3.9%
3.6%
3.4%
1.0%
15.3%

Controllable Profit

53,338

17.1%

67,523

21.4%

Occupancy Costs
Rent
Property Taxes
Other Taxes
Property Insurance
Total Occupancy Costs

26,549
2,679
500
1,940
31,668

8.5%
0.9%
0.2%
0.6%
10.2%

26,549
2,279
500
1,769
31,097

8.4%
0.7%
0.2%
0.6%
9.9%

1,686

1.5%

Income Before Int & Depreciation


Interest

1,544

0.5%

Depreciation
Income Before Taxes

Ending Food Inventory:


Food cost for the Month:
Avg. Daily Food Cost-28 day Month:
Number of days worth of food on hand:

788

0.3%

19,338

6.2%

16,644
79,801
2850
5.8

Annualized Sales $ 2,801,367


Square Footage
6256
Number of seats
265
Sales Per square foot
447.79

Annualized Occupancy Cost $ 380,016


Annualized Occupancy as a % of Sales
13.6%
Occupancy Cost Per Seat
1,434.02

879
33,861

0.3%
10.7%

ASSETS
Current Assets
Petty Cash
Cash in Bank
Prepaid Expenses
Inventory
TOTAL CURRENT ASSETS

Fixed Assets
Leasehold Improvements
Accum Depreciation Leasehold Improvements
Kitchen Equipment
Accumulated Depreciation Kitchen Equipment
Furniture, Fixtures & Dcor
Accumulated Depreciation on FFE and Dcor
NET FIXED ASSETS
TOTAL ASSETS
LIABILITY AND OWNERS EQUITY
Current Liabilities
Sold Dining Cards
Redeeemed Dining Cards
Accts Payable
Rooms, Meals and Sales Taxes
TOTAL CURRENT LIABILITIES
Long Term Liabilities
Bank Note
TOTAL LIABILITIES
Owners Equity
Retained Earnings
Shareholders Equity
TOTAL LIABILITY AND OWNERS EQUITY
THIS YEAR
Current Assets
Current Liabilites
Current Ratio

$ 208,744
$ 119,108
1.8 to 1

Current Assets less inventory


Current Liabiliteis
Quick Ratio

$ 178,250
$ 119,108
1.5 to 1

This Year
Previous Year
$
2,000
###
$
163,595 $ 178,310
$
12,655 $ 10,412
$
30,494 $ 28,460
$
208,744 $ 219,182

$
$
$
$
$
$
$

OWNERS EQUITY

275,878
(123,656)
155,514
(124,537)
90,985
(54,054)
220,130

$ 270,659
$ (117,437)
###
$ (119,799)
$ 66,333
$ (41,758)
$ 213,512

428,874 $

$
$
$
$
$

23,404
(11,400)
67,223
39,881
119,108

432,694

$ 15,238
$
(7,846)
$ 60,772
$ 40,282
$ 108,446

93,401 $

101,552

212,509 $

209,998

$
$
$

143,954 $
72,411 $
428,874 $

117,854
104,842
432,694

PREVIOUS YEAR
Current Assets
Current Liabilites
Current Ratio

$
$

219,182
108,446
2.0 to 1

Current Assets less inventory $


Current Liabiliteis
$
Quick Ratio

190,722
108,446
1.8 to 1