IHS

• Horeca
• MBO
• Studiejaar 2

Profit & Loss statement

Managing revenue 

and expenses

Revenue 

Food costs

Beverage costs
Gross profit
Labor costs/ Other expenses

Profit

Profit & loss statement

Assignment - work in pairs

The selling price of our menu is € 24,50 including drinks. 

In one month 2100 menus were sold. 

The cost price of a menu is € 6,85
Total labour costs are 26% of the revenue. 

Other expenses are € 15.435,00

What is the net profit for this month?

Answer

Revenue € 51.450,00

Food cost € 14.385,00

Gross profit € 37.065,00

Labour cost € 13.377,00

Other expenses € 15.435,00

Net profit = € 8.253,00 (16%) 

How should we spend
our net profit?