Expert: Leo Lingham - 3/29/2005

Question
My wife and I own a small restaurant and I would like to get some industry percentiles for revenue mix for food, alcoholic beverages, and non alcoholic beverages. Then I am looking for industry  expense percent norms as a percent of gross sales .  Any help would be appreciated.  Thanks  Tom Schratz

Answer
RESTAUARANT  SALES  MIX / COST  GUIDELINES.

WHAT  I  HAVE  PROVIDED  HERE BELOW IS  A  BROAD
GUIDELINES.

THE ACTUAL  WILL  VARY  WITH
-seasonal raw materials
-customer  seasonal  impact
-eating  habits of  local  customer
-economic  situation
-cost  push
-price rise impact
-labor market availability
etc etc

REVENUE         
  FOOD      87%
  ALCOHAL ETC     9%
  OTHERS      4%
        
REVENUE   TOTAL      100%
        
COST   COST OF  SALES   39%
        
  GROSS  MARGIN   61%
        
        
operating   TOTAL  PAYROLL      43%
expenses         
  SALES/MARKET      
  ADMINISTRATION      7%
        
  DEPRECIATION      1%
        
  ENERGY / ELECTRICITY      
  UTILITIES      1%
        
        
  TOTAL EXPENSES      52%
        
        
  OPERATING profit   9%
        
        
        
        
        
regards

LEO LINGHAM