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Free tool · Procurement & Multi-outlet

Multi-Outlet P&L Comparison

With two or more outlets, the numbers that matter are the ratios, not the totals, the bigger location will always win on absolute revenue while possibly losing on every percentage that counts. Enter revenue, food cost, labor cost and other operating costs per outlet, and this tool lines up food cost %, labor %, prime cost and margin side by side, with the outliers flagged.

Procurement & Multi-outlet — Multi-Outlet P&L Comparison
In short

Prime cost % = (food cost plus labor cost) divided by revenue. Outlets with prime cost above roughly 65% of revenue rarely produce an acceptable operating margin, whatever their top line looks like.

Food % = food cost ÷ revenue. Labor % = labor cost ÷ revenue. Prime cost % = food % + labor %. Operating margin = (revenue − food − labor − other) ÷ revenue. Best and worst per column are highlighted.
OutletRevenue (₹)Food cost (₹)Labor cost (₹)Other op. costs (₹)
OutletFood %Labor %Prime cost %Op. margin %Op. profit
Andheri31.1%28.9%60.0%16.7%₹3,00,000.00
Bandra28.7%26.7%55.4%15.4%₹3,70,000.00

Green marks the best outlet per column, red the worst. Prime cost (food + labor) above ~65% of revenue rarely leaves an acceptable margin, whatever the top line says.

How to use the Multi-Outlet P&L Comparison

  1. Add a row per outlet with revenue, food cost, labor cost and other operating costs for the same period.
  2. The tool computes each outlet's ratios and operating margin.
  3. Compare columns, the highlighted best and worst show where to dig in.

Frequently asked questions

Why compare prime cost instead of just profit?

Profit blends in rent, which an outlet manager cannot control and which varies wildly by location. Prime cost, food plus labor, is the share of revenue the operating team actually manages day to day, so it is the fair basis for comparing managers and spotting operational drift.

The outlets have different formats. Is comparing them fair?

Compare each outlet against its own trend and against outlets of the same format first. A cloud kitchen and a dine-in restaurant have structurally different labor percentages. The tool is most useful for same-format comparisons and for tracking whether any single outlet is drifting from its own baseline.

What period should the numbers cover?

The same full month for every outlet, always. Mixing a 28-day month at one outlet with a 31-day festival month at another produces confident-looking nonsense. For seasonal businesses, also compare against the same month last year.

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