Manu of the restaurant

fix thali
Price lunch

60rs dinner 60rs

A/c hall lunch 70rs dinner 70rs

lunch

dinner

6 roti

BAJARI NA ROTLA

Butter milk
Papad
Rice
dal
Bhindi ki sabji
Chole chana
Khaman/dhokla
sweet
Garlic chatni
Pickle
Parotha
Fray Chilly

3BHAKHRI
BUTTER
KHICHHDI
KADHI
AALOO SABJI
MIX VEG.SABJI
CHOLE CHANA
PATRA
GREEN CHATNI
Garlic chatni
PAPAD
VEG,SALAD
BUTTER MILK
SWEET

Extra

a.c hall

item
roti
Butter milk
Papad
Rice
dal
Bhindi ki sabji
Chole chana
Khaman/dhokla
sweet
Garlic chatni
Pickle
Parotha
Fray Chilly
Other mirch masala cost

price
4
10
5
10
10
10
10
12
10
5
5
7
5
-

a.c hall
5
12
5
12
12
12
15
15
13
7
7
7
5

Extra for dinner

ITEM
BAJARI NA ROTLA
BHAKHRI
BUTTER
KHICHHDI
KADHI
AALOO SABJI

Price
4
4
5
10
10
10

For a.c hall

5
5
5
12
12
12

MIX VEG.SABJI
CHOLE CHANA
PATRA
GREEN CHATNI
Garlic chatni
PAPAD
VEG,SALAD
BUTTER MILK
SWEET

10
10
12
5
5
5
5
10
12

12
12
15
5
5
5
5
12
15

Cost sheet LUNCH

Items
4 roti

Calculation
Wheat 350/20kg=17.5

Butter milk
Papad
Rice
dal
Bhindi ki sabji

17.5/45=0.39*6
Ltr 15/6 glass =2.5
70rs/28=2.5
35rsk.g/20person=1.75
80rs/40person =2
7rskg/6person =1.17

1.56+4*0.10

= 1.96

2.5+0.05

=2.55
= 2.5
= 1.9
=2.20
=1.37

1.75+0.15
2+0.20
1.17+0.20

Chole chana
Khaman/dhokla
sweet
Garlic chatni
Pickle
Parotha
Fray Chilly
Other mirch masala cost
TOTAL COST
PRICE PER THALI
Profit per dish

45rskg/12person =3.75
45rskg/15
=3

3.75+.22

=3.97
=3
=3.45
=0.75
=0.75
=1.20
=0.8
=0.15

=27.43
60-26.55=38.45 Rs.

Total cost per thali for lunch

Particular
Price of fix thali for lunch

Calculation

Rs
60

Cost
26.55
Other expenses
Direct Payroll (wages, salary etc)
Indirect payroll (employee benefits, taxes, etc.)
Rent/Mortgage payment
Utilities
General Administration
Maintenance and repairs
Advertising and marketing
Insurance premium
Taxes(service tax)4.94
Depreciation

45000/30=1500
5000/30=166.67
25000/30=833.33
20000/30=666.67
6000/30=200
15000/30=500
20000/30=666.67
5000/30=166.67
16868.62/30=562.29
3495/30=116.5

Sales estimation
Lunch
Estimatio
n
Estimatio
n
profit

General
Full/half

a.c hall
Full/half

Total

30/10

20 /6

30*33.45 =1153.5
10*13.275 =132.75
Total
=1286.25

20*43.45=869
6*26.725=317.2
5
Total
=1186.25

2472.5

Sales estimation of the extra things

item
roti

Ite
m
45

earning

Cost

1.96
=88.2

12

=180
10

Papad
Rice

10
10

=120
5 =50
10

dal

10

=100
10

Bhindi ki sabji

=100
10 =60

Chole chana

10 =80

Khaman/dhokl
a
sweet

8
7

Butter milk

2.55
=30.6

a.c
hall
28

earning

Cost

1.96 =54.88

12 =84

2.55 =17.85

=140

2.5
1.9

=25
=19

6
6

5 =30
12 =72

2.5
=15
1.9 =11.4

2.20

=22

12 =60

2.2

12 =48

1.37 =5.48

15 =75

3.97 =19.85

12 =96

1.37
=8.22
3.97
=31.76
3
=24

15 =60

10 =70

3.4

13 =52

3.4

=11

=12
=13.6

Garlic chatni

Pickle

5 =25

Parotha

15

Fray Chilly
total

Total profit

=25

=23.8
0.75
=3.75
0.75
=3.75
1.2
=18

=105
5 =25
- 1036

0.8
=4
302.08=73
3.92
From fix thali
Extra
2472.5
583.84

=21

0.75 =2.25

=21

0.75 =2.25

12

7 =84

1.2

4
-

5 =20
767

0.83 =3.2
183.16
=583.84

=14.4

total
3056.34

COST SHEET DINNER

ITEM
BAJARI NA ROTLA

CALCULATION
12RS/7PICE

3BHAKHRI

17.5RSKG/23=0.76

KHICHHDI

50RSKG DAL=150GM
7.5RS
15RSKF RICE=350GM
5.25RS
500GM/
12.30PR
LTR BUTTER MILK
15RS
100GM CHANA AATA 8RS
23RS/8PR
=2.88
14RSKG/10PR

KADHI

AALOO SABJI

COST
1.71+0.15
=1.86
3(0.76+0.15)
=2.73
1.54+0.16
=1.70

2.88+0.12

=3

1.4+0.18
=1.58

MIX VEG.SABJI

=
2.60

CHOLE CHANA

45RSKG/12PR=3.75

PATRA

50RS/18PR

3.75+0.22
=3.97
=2.78

GREEN CHATNI
=0.75
Garlic chatni
=0.75
PAPAD
=2.5
VEG,SALAD
=0.85
BUTTER MILK
=2.55
SWEET
=3.45
Other COST
0.15
OTHER COST
31.22
60-31.22=33.78PROFIT
PER THALI

TOTAL COST PER THALI

Sales estimation
Dinner
Estimati
on
Estimati
on
profit

General

General
Full/half

a.c hall
Full/half

30/8

18 /6

30*28.78 =863.04
8*14.39
=115.12
Total
=978.16

18*38.78=698.
04
6*24.39=146.3
4
Total
=844.38

Total

1822.54

a.c hall

ITEM
BAJARI NA
ROTLA
BHAKHRI

ite
m
20
25

KHICHHDI

KADHI

AALOO SABJI

10

MIX VEG.SABJI

CHOLE
CHANA
PATRA

10

GREEN
CHATNI
Garlic chatni

PAPAD
VEG,SALAD

10
5

Total estimated
profit
BUTTER MILK
13
profit
SWEET
Total

earni
ng

Cost

ite
m

earning

Cost

4
=80
4=10
0
10=8
0
10=8
0
10=1
00
10=8
0
10=1
00
12=9
6
5=25

1.86
=37.2
0.91
=22.75
1.7 =13.6

12

5=60

1.86 =22.32

12

5=60

0.91 =10.92

12=84

1.7 =11.9

3 =24

12=84

1.58
=15.8
2.6 =20.8

12=96

1.58=12.64

12=72

2.6 =15.6

12=96

3.97=31.76

15=90

5=25

2.78
=16.68
0.75 =3.75

5=25

0.75 =3.75

7
5=35
5Dinner
5=25

2.5 =17.5
0.85=4.25

8
12=96
2535.92

2.55=20.4

3.97
=39.7
2.78
=22.24
0.75
=3.75
5=25 0.75
=3.75
=25
5=50 2.5
0.85
5=25
Lunch
=4.25
10=1 2.55=33.15

3056.34
30
12=7 3.45=20.7
2
1043

286.69=75
6.31

15=75

923

=21

Total

5592.2
6
3.45=17.25
209.72=713
.38

Salary sheet of our restaurant (Rs.)

Name of the
employee
H. sheaf
h. manager
Waiter (1)
Waiter (2)
Waiter (3)
Waiter (4) part
time
Waiter (5) part
time
Cashier
s. guard

Salary

Per day

Per 6 month

Per year

7500
7500
5000
5000
5000
2500

250
250
167
167
167
83

45000
45000
30000
30000
30000
15000

90000
90000
60000
60000
60000
30000

2500

83

15000

30000

5000
5000

167
167

30000
30000

60000
60000

Total

45000

1501

270000

540000

The Income Statement (of the month)

For the period of (beginning date) to (ending
date)
Sales
Food
7280*30
Extra sale of food
3769*30
Other income
Total Sales
Food Cost
3291.5 *30
Extra sale of food cost 981.65 *30
Cost of sales
Total Cost of Sales
Gross Profit
Expenses
Direct Payroll (wages, salary etc)
Indirect payroll (employee benefits, taxes, etc.)
Rent/Mortgage payment
Utilities
General Administration
Maintenance and repairs
Advertising and marketing
Insurance premium
Taxes(service tax)4.94
Depreciation
Total Expenses
Net Profit

218400
113070
10000
341470
98745
29449.5
5000
133194.5
208275.5
45000
5000
25000
20000
6000
15000
20000
5000
16868.62
3495
161363.62
46911.88

The Cash Flow Statement of nov.2013

Sources of Cash/Income
Revenue from Food Sales

331470

Other income (20% of tips)

Total Income

10000
341470

Uses of Cash/Expenses
Cost of food
Payroll/salaries
Employee benefits and taxes
Utilities
General Administration
Advertising and marketing
Repairs and maintenance
Other operating expenses
Rent/Mortgage
Taxes (4.94% of 40% of sales )
Insurance
Interest
Total Expenses

Cash flow
Total income
Total expenses
= Net from operations
Opening cash balance
+ New debt
+ Sale of fixed assets
+ Net from Operations
Total cash available
Debt payment
New fixed assets
Dividends to stockholders
Total Cash paid
Ending cash balance

133194.5
45000
7000
20000
6000
20000
15000
25000
16868.62
5000
293063.1
2
341470
293063.1
2
48406.88
50000
40000
48406.88
138406.8
8
25000
30000
83406.88

Profit and loss a/c of restaurant for a month

Expenditure

Rs

Direct Payroll (wages, salary etc)

Indirect payroll (employee benefits,
taxes, etc.)
Rent/Mortgage payment
25000
Utilities
20000
General Administration
6000
Maintenance and repairs
15000
Advertising and marketing 20000
Insurance premium
5000
Taxes(service tax)4.94
16868.62
Depreciation
3495

45000
5000

Total Expenses

161363.62

Income
Gross profit

Net profit
Total

208275.5

Rs
208275.5

46911.88

208275.5