Restaurant Profit & Loss Statement (With Automatic Prime Cost)

Most generic P&L templates stop at "expenses" and never calculate Prime Cost — the single number restaurant operators actually watch every month. This one builds it in: enter your revenue, cost of goods, labor, and operating expenses, and every subtotal, margin, and Prime Cost percentage calculates automatically with real linked formulas.

What's inside:

• Full restaurant P&L: Revenue, Cost of Goods Sold, Labor Costs, Prime Cost, Operating Expenses, and Operating Income
• Prime Cost (COGS + Labor) calculated automatically, with its percentage of revenue and a note on the 55\u201360% industry benchmark
• Every major subtotal shows both a dollar amount and its % of revenue \u2014 Gross Margin, Labor Cost %, Prime Cost %, Operating Margin
• Realistic example numbers already filled in so you can see the expected format before entering your own
• Built for a single period (month or year) \u2014 duplicate the tab to track multiple periods side by side

Who this is for:

Restaurant owners, GMs, and bookkeepers who want a P&L that speaks the industry's own language instead of a generic small-business template that treats a restaurant like any other retail business.

Format & technical notes:

Delivered as an .xlsx (opens in Excel, Google Sheets, and Numbers) with working formulas throughout. No PDF, no macros, no subscription — this is a live spreadsheet tool, and it works offline once downloaded.