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Restaurant P&L calculator
Type in one week of your site's numbers. Gross profit, prime cost and site EBITDA work themselves out, so you can see what each cost line does to the bottom line.
How to read it
- Net sales are sales after VAT. Take what guests paid and divide by 1.2. VAT is never your money.
- Gross profit (GP) is net sales minus food and drink. GP % is the number you'll be asked about most.
- Prime cost is food and drink plus labour. They're the two biggest costs a GM controls, so watch them weekly.
- Site EBITDA is what's left after labour, other running costs and property. It's the site's profit before head office costs, interest and tax.
The example figures follow the usual shape of a UK restaurant: labour is the biggest cost at about 31% of sales. Try cutting labour by £1,000 and watch EBITDA go up by exactly £1,000.
Going for GM?
This calculator is lesson 2.2 of GM Ready, an online course that teaches UK supervisors and AGMs the office half of the GM job: the P&L, GP, labour, forecasting, stock, tax and UK law, with model interview answers built from your own figures.