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F & B control
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Calculating Sales Percentage
Nethra - IHM Shri Shakti (Hyderabd) Nethra Q1 Tutorial Food revenue/ Total revenue x 100 Beverage revenue/ Total revenue x 100 2006 % 2007 % Food Rev. 2,647,415 84.2 2,675,889 73.5 Bev. Rev. 498,119 15.8 965,660 26.5 Total Rev. 3,145,534 100 3,641,549 100
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P&L Inventory analysis
Nethra - IHM Shri Shakti (Hyderabd) Nethra 2006 % 2007 % SALES: Food $1,891,011 82.0 $2,058,376 81.0 Beverage 415,099 18.0 482,830 19.0 COST OF SALES: Beer 22,100 5.4 23,200 4.8 Liquor 16,220 3.9 16,100 3.4 Mixes 8,800 2.1 8,900 1.8 Wine 20,400 4.9 21,300 4.4 Others 27,030 6.5 27,066 5.6 Total Cost of Beverage 94,550 22.8 96,566 20.0 P&L
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Operating Expenses Analysis
– Other Expenses. (pg. 9 of pass out) Nethra - IHM Shri Shakti (Hyderabd) Nethra Discuss: In relation to Sales Increases & reasons Decreases & reasons 122,224/2,306,110 x 100 2006 % 2007 % OPERATING EXPENSES Excluding Wages & Salaries Direct Operating Exp. 122,224 5.3 132,143 5.2 Marketing 45,122 2.0 71,154 2.8 Utilities Services 73,796 3.2 88,942 3.5 Repairs & Maintenance 34,592 1.5 35,577 1.4 Depreciation 41,510 1.8 55,907 2.2 Administration & Others 186,877 8.1 191,154 7.5 Total Op. Expenses 1,245,383 54.0 1,400,769 55.1
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