Fill it in

Monthly P&L Snapshot

Type your numbers — the math runs in your browser. Print it, save it as a CSV, or save it to your Workshop.

Worked example 80-seat dinner-only restaurant, suburban DC See what a Tuesday-morning fill-in looks like

What they typed in

Total sales (April, 30 days)	$187,400
COGS — food + beverage	$58,300
Total labor (hourly + salary + taxes)	$61,500
Variable costs (cc fees + supplies)	$11,200
Fixed costs (rent + insurance + utilities)	$33,400

What the sheet returned

Prime cost	63.9% · green
Restaurant operating profit	$23,000
Operating margin	12.3%

Green band on prime cost, double-digit operating margin — a healthy month. The watch-line is fixed costs at 17.8% of sales: their lease renews in October, and a single-digit rent bump tips next quarter into yellow. The conversation is rent before it's anything in the kitchen.

Composite-typical numbers — not a real shop. Use the rhythm, not the figures.

Period Month Operating days in this month Used to compute breakeven sales per operating day.

Sales (net of sales tax) Lunch / brunch sales Dinner sales Bar & beverage To-go & delivery (net of platform fees) Catering & other

Cost of goods sold Food cost Beverage cost

Labor (fully loaded) Wages — hourly & tipped Wages — salaried Employer payroll taxes & benefits Typically 12–18% of wages. Required to make prime cost honest.

Variable costs (other) Credit-card processing fees Roughly 2.6% of card-paid sales. Supplies, smallwares, paper

Fixed costs Occupancy (rent + CAM + property tax) Utilities Insurance & licenses Marketing & subscriptions Other fixed (loan, depreciation, accounting)

Total sales $0.00

Prime cost (COGS + labor) $0.00

Prime cost % of sales 0.0%

Contribution margin % 0.0%

Operating profit (before tax) $0.00

Breakeven sales / day $0.00

Type the period numbers above. Independent full-service typically targets prime cost in the 55–65% band; profit lives in the gap below 65%.

Try a scenario — what if labor, COGS, or rent shifts?

Slide one or more, the verdict re-runs on top of your typed numbers. Lease-renewal pressure is one-sided — rent goes up or it stays.

Labor change (wages, all categories) 0% COGS change (food + beverage) 0% Occupancy change (lease-renewal scenario) +0%

Read the long version What the month adds that the week can't see, the three numbers operators conflate (operating profit vs cash flow vs owner's pay), the breakeven sales-per-day number, and what to do when the lease renewal slider goes red. Where the month lands — What the monthly P&L tells you that weekly can't →

+ (Math.round(abs * 100) / 100).toFixed(2); } function fmtPct(v) { return (Math.round(v * 10) / 10).toFixed(1) + '%'; } // D8 · Read what-if slider state. All three are multiplicative // percent deltas applied on top of the typed line items. function whatif() { var f = document.getElementById('sheet-fields'); if (!f || !f.whatif_labor) return { labor: 0, cogs: 0, occ: 0 }; return { labor: n(f.whatif_labor.value), cogs: n(f.whatif_cogs.value), occ: n(f.whatif_occ.value), }; } function recalc() { var f = document.getElementById('sheet-fields'); if (!f) return; var w = whatif(); var sales = n(f.sales_lunch.value) + n(f.sales_dinner.value) + n(f.sales_bar.value) + n(f.sales_togo.value) + n(f.sales_other.value); var rawCogs = n(f.cogs_food.value) + n(f.cogs_bev.value); var rawLabor = n(f.labor_hourly.value) + n(f.labor_salary.value) + n(f.labor_taxes.value); var rawOcc = n(f.fixed_occupancy.value); // D8 — multiplicative deltas on top of the typed line items. var cogs = rawCogs * (1 + w.cogs / 100); var labor = rawLabor * (1 + w.labor / 100); var occ = rawOcc * (1 + w.occ / 100); var prime = cogs + labor; var variable = n(f.var_cc_fees.value) + n(f.var_supplies.value); var fixed = occ + n(f.fixed_utilities.value) + n(f.fixed_insurance.value) + n(f.fixed_marketing.value) + n(f.fixed_other.value); var primePct = sales > 0 ? (prime / sales) * 100 : 0; var contribPct = sales > 0 ? ((sales - prime - variable) / sales) * 100 : 0; var profit = sales - prime - variable - fixed; // Breakeven: sales such that contribution covers fixed. // Contribution rate = (sales - prime - variable) / sales = contribPct/100. var contribRate = contribPct / 100; var breakevenMonth = contribRate > 0 ? fixed / contribRate : 0; var days = Math.max(1, n(f.days.value)); var breakevenDay = breakevenMonth / days; // Update what-if output labels. if (f.whatif_labor_out) f.whatif_labor_out.value = (w.labor >= 0 ? '+' : '') + w.labor.toFixed(0) + '%'; if (f.whatif_cogs_out) f.whatif_cogs_out.value = (w.cogs >= 0 ? '+' : '') + w.cogs.toFixed(1) + '%'; if (f.whatif_occ_out) f.whatif_occ_out.value = '+' + w.occ.toFixed(0) + '%'; document.querySelector('[data-output="total_sales"]').textContent = fmt$(sales); document.querySelector('[data-output="prime_dollars"]').textContent = fmt$(prime); var primeEl = document.querySelector('[data-output="prime_pct"]'); primeEl.textContent = fmtPct(primePct); // D9 — band routes through centralized benchmarks. Same // metric key as weekly-prime-cost-worksheet so the two // sheets agree on what "healthy" means. if (window.Bench && window.Bench.evaluate) { var bp = window.Bench.evaluate('prime_cost_pct', primePct); if (bp && bp.band) primeEl.dataset.band = bp.band; } else { primeEl.dataset.band = primePct < 60 ? 'good' : (primePct < 65 ? 'warn' : 'bad'); } var contribEl = document.querySelector('[data-output="contrib_pct"]'); contribEl.textContent = fmtPct(contribPct); contribEl.dataset.band = contribPct > 30 ? 'good' : (contribPct > 20 ? 'warn' : 'bad'); var profitEl = document.querySelector('[data-output="profit"]'); profitEl.textContent = fmt$(profit); profitEl.dataset.band = profit > 0 ? 'good' : (profit === 0 ? 'idle' : 'bad'); document.querySelector('[data-output="breakeven_per_day"]').textContent = fmt$(breakevenDay); var callout = document.querySelector('[data-output="callout"]'); if (!callout) return; if (sales <= 0) { callout.textContent = 'Type the period numbers above. Independent full-service typically targets prime cost in the 55–65% band; profit lives in the gap below 65%.'; } else if (profit < 0) { callout.textContent = 'This month booked a loss of ' + fmt$(Math.abs(profit)) + '. The fix is almost always in prime cost (' + fmtPct(primePct) + ' here) before fixed costs — labor or food, name the bigger driver and act this month.'; } else if (primePct >= 65) { callout.textContent = 'Prime cost above the 65% ceiling. This month was profitable on the back of low fixed costs; the model breaks the moment rent or utilities tick up.'; } else if (primePct >= 60) { callout.textContent = 'Prime cost in the warning band. Tight discipline next month — small drift here compounds quickly.'; } else { callout.textContent = 'Healthy month. Prime cost ' + fmtPct(primePct) + ', operating profit ' + fmt$(profit) + '. Breakeven sales runs ' + fmt$(breakevenDay) + ' per day.'; } } function collect() { var f = document.getElementById('sheet-fields'); if (!f) return [['Field', 'Value']]; return [ ['Field', 'Value'], ['Period', f.period.value || ''], ['Operating days', f.days.value || ''], [], ['Lunch / brunch', f.sales_lunch.value || '0'], ['Dinner', f.sales_dinner.value || '0'], ['Bar & beverage', f.sales_bar.value || '0'], ['To-go & delivery', f.sales_togo.value || '0'], ['Catering & other', f.sales_other.value || '0'], ['Total sales', document.querySelector('[data-output="total_sales"]').textContent], [], ['COGS — food', f.cogs_food.value || '0'], ['COGS — beverage', f.cogs_bev.value || '0'], [], ['Labor — hourly', f.labor_hourly.value || '0'], ['Labor — salaried', f.labor_salary.value || '0'], ['Labor — taxes & benefits', f.labor_taxes.value || '0'], [], ['CC processing', f.var_cc_fees.value || '0'], ['Supplies / paper', f.var_supplies.value || '0'], [], ['Occupancy', f.fixed_occupancy.value || '0'], ['Utilities', f.fixed_utilities.value || '0'], ['Insurance & licenses', f.fixed_insurance.value || '0'], ['Marketing & subs', f.fixed_marketing.value || '0'], ['Other fixed', f.fixed_other.value || '0'], [], ['Prime cost ($)', document.querySelector('[data-output="prime_dollars"]').textContent], ['Prime cost (%)', document.querySelector('[data-output="prime_pct"]').textContent], ['Contribution margin (%)',document.querySelector('[data-output="contrib_pct"]').textContent], ['Operating profit', document.querySelector('[data-output="profit"]').textContent], ['Breakeven / day', document.querySelector('[data-output="breakeven_per_day"]').textContent], ['Callout', document.querySelector('[data-output="callout"]').textContent], ]; } // D8 · Reset scenario sliders. document.addEventListener('click', function (ev) { if (ev.target && ev.target.matches && ev.target.matches('[data-whatif-reset]')) { ev.preventDefault(); var f = document.getElementById('sheet-fields'); if (!f) return; if (f.whatif_labor) f.whatif_labor.value = 0; if (f.whatif_cogs) f.whatif_cogs.value = 0; if (f.whatif_occ) f.whatif_occ.value = 0; f.dispatchEvent(new Event('input', { bubbles: true })); } }); if (window.SheetPage) { window.SheetPage.register({ slug: 'monthly-pnl-snapshot', collect: collect, recalc: recalc }); } })();

Keyboard: ⌘P print · ⌘S download CSV · ⌘↵ save to Workshop

When to use it

Pull this sheet out when —

First week of every month, against the prior month closed by your bookkeeper.
Before sitting down with a partner, lender, or landlord about the business.
After a menu change, price raise, or labor reset — see what actually moved.

Common mistakes

What operators get wrong

Lumping owner draw into labor. Owner pay is a distribution; labor is the line that pays the staff.
Forgetting credit-card fees as a variable cost. 2.6% on every dine-in dollar is not rounding error.
Counting marketing as fixed when half is platform-promo subsidy. The subsidy ends; the cost stays.

Monthly P&L
Snapshot.