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Profitable Industry

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RESTAURANT INDUSTRY RATIOS

Data is based on the Wisconsin Restaurant Operations Report - 1995
Published by Wisconsin Restaurant Association
                                                        Ratio to Total Sales
                                                      Full Menu      Limited Menu
Sales:
 Food                                                     75.7%              100.0%
 Beverage                                                 23.9%                0.0%
Total Sales                                              100.0%              100.0%

Cost of Sales:
 Food                                                          40.2%               36.1%
 Beverage                                                      29.3%                0.0%
Total Cost of Sales                                            38.2%               34.3%

Gross Profit on Sales                                          61.8%               65.6%
Other Income                                                    0.6%                0.2%
Total Income                                                   63.9%               66.5%

Controllable Expenses:
 Payroll                                                       28.0%               24.5%
 Employee Benefits                                              3.7%                2.9%
 Direct Operating Expenses                                      4.2%                5.1%
 Music and Entertainment                                        0.2%                0.0%
 Marketing                                                      1.7%                2.1%
 Utilities                                                      3.5%                3.1%
 General & Administrative Expenses                              2.6%                2.4%
 Repairs and Maintenance                                        1.8%                1.4%
Total Controllable Expenses                                    47.0%               46.6%

Occupancy Costs
 Rent                                                           4.8%                5.4%
 Property Taxes                                                 1.2%                1.0%
 Other taxes                                                    0.6%                0.3%
 Property Insurance                                             1.4%                1.3%
Total Occupancy Costs                                           7.3%                7.8%

Interest Expenses                                               1.5%                2.2%
Depreciation                                                    2.3%                3.1%
Restaurant Profit                                               3.7%                4.7%
Corporate Overhead                                              0.0%                0.0%
Other Deductions                                                0.2%                2.5%
Income Before Income Taxes                                      2.8%                3.5%

* All ratios are based as a percentage of total sales except food and beverage costs,
which are based on their respective sales.

				
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