Know which numbers are driving your restaurant's profitability
A structured monthly report that shows how each outlet performed, where margin is being lost, and what to do about it. Prepared from your existing POS, purchase and accounting data.
Monthly MIS report: profit and loss summary
Sample Restaurant Group, September 2026
| ₹ lakh | Actual | % sales | Budget | Var. |
|---|---|---|---|---|
| Net sales | 89.2 | 100.0 | 92.0 | −2.8 |
| Food and beverage cost | 29.7 | 33.3 | 29.4 | −0.3 |
| Gross profit | 59.5 | 66.7 | 62.6 | −3.1 |
| Staff cost | 18.1 | 20.3 | 17.5 | −0.6 |
| Rent and occupancy | 10.2 | 11.4 | 10.2 | 0.0 |
| Other operating expenses | 20.4 | 22.9 | 20.2 | −0.2 |
| EBITDA | 10.8 | 12.1 | 14.7 | −3.9 |
Outlet comparison, % of sales
| Outlet | A | B | C |
|---|---|---|---|
| Sales, ₹ L | 38.2 | 29.6 | 21.4 |
| F&B cost | 31.2 | 33.8 | 36.5 |
| Staff | 18.5 | 20.1 | 23.9 |
| Rent | 9.8 | 11.2 | 14.6 |
| EBITDA | 18.4 | 11.9 | 1.0 |
Commentary
- Sales 3.0% below budget, mainly weekday dine-in at Outlet C.
- F&B cost 1.3 pp above target. Dairy and produce prices rose at all outlets; Outlet C also shows higher wastage.
- Outlet C is close to break-even. Recommend a review of staffing on weekdays and the delivery menu.
Sound familiar?
The problems restaurant owners describe to us most often.
- You see daily sales, but only find out whether the month was profitable when the accountant closes the books, often weeks later.
- Food cost feels high, but you cannot say by how much or why.
- You have more than one outlet and no fair way to compare them.
- Delivery is growing, but you are not sure it makes money after commissions.
- The bank or a partner asks for numbers you struggle to put together.
Why sales alone do not tell you if a restaurant is healthy
Two outlets can take exactly the same money and produce very different profit. The difference sits in food cost, staffing, rent and the many smaller expenses that sales figures never show.
That is why the report puts every cost next to the sales it consumes, outlet by outlet.
Same sales, different results
Sample, illustrative data| Monthly, ₹ lakh | Outlet X | Outlet Y |
|---|---|---|
| Net sales | 30.0 | 30.0 |
| Food and beverage cost | 9.0 (30%) | 10.8 (36%) |
| Staff cost | 5.4 (18%) | 6.6 (22%) |
| Rent and occupancy | 3.0 (10%) | 4.5 (15%) |
| Other operating expenses | 6.6 (22%) | 7.2 (24%) |
| EBITDA | 6.0 (20%) | 0.9 (3%) |
The KPIs in your monthly report
Each one is tracked against a target and against last month, so you can see direction as well as level.
- Net sales by channel
- Dine-in, takeaway and each delivery platform, after discounts and commissions.
- Average order value and covers
- Separates changes in footfall from changes in spend.
- Food and beverage cost %
- Cost of goods consumed as a share of sales, against your target.
- Staff cost %
- Salaries, wages, incentives and welfare as a share of sales.
- Prime cost %
- Food, beverage and staff cost together: the largest controllable block.
- Rent and occupancy %
- Fixed occupancy cost relative to the sales it supports.
- Outlet EBITDA and margin
- Whether each location earns its keep.
- Cash generated
- What is left after suppliers, payroll, rent, statutory dues and loan payments.
What the monthly report looks like
A short pack, usually six to ten pages, designed to be read in fifteen minutes and discussed in a review call.
- 1
Summary dashboard
Headline KPIs against budget and last month.
- 2
Profit and loss
Group and outlet P&L with costs as a percentage of sales.
- 3
Outlet comparison
Like-for-like ratios across locations.
- 4
Cost analysis
Food and beverage, staff, rent and other expenses, with trends.
- 5
Cash flow
Cash generated, cash balance and upcoming commitments.
- 6
Commentary and actions
What changed, why, and what we recommend.
Restaurant performance dashboard
Sample Restaurant Group, 3 outlets, September 2026
Net sales
₹89.2 L
3.0% below budget (unfavourable)
Food and beverage cost
33.3%
Target 32.0% (unfavourable)
Staff cost
20.3%
Budget 19.0% (unfavourable)
Group EBITDA
₹10.8 L
12.1% margin
Net sales trend, ₹ lakh
- Actual
- Budget
Outlet EBITDA margin
- Outlet A18.4%
- Outlet B11.9%
- Outlet C1.0%
- EBITDA margin
- Target 15%
Sales by channel
- Dine-in 58%
- Delivery 31%
- Takeaway 11%
What you need to provide
We work from exports of systems you already use. The quality of the report depends on the quality of this data. If something is missing, we will tell you during onboarding and suggest a simple fix.
| Data | Typical source | Frequency |
|---|---|---|
| Sales reports | POS or billing system export, by outlet and channel | Monthly |
| Purchases | Purchase register or supplier invoices | Monthly |
| Stock counts | Closing stock value by outlet (needed for true food cost) | Monthly |
| Payroll | Salary and wage summary by outlet | Monthly |
| Expenses and bank | Accounting software export and bank statements | Monthly |
| Platform statements | Aggregator settlement reports (for channel profitability) | Monthly |
| Budget | Your budget or targets, if available. We can help prepare one. | Annually |
How the monthly cycle works
The timeline is agreed in your engagement letter and starts when complete data reaches us.
Step 1
Data shared
You or your accountant send the month's exports through a shared folder.
Step 2
Checks and reconciliation
We check completeness, reconcile sales to bank and platform settlements, and raise queries.
Step 3
Report prepared
We prepare the MIS pack and commentary in the agreed format.
Step 4
Review call
We walk you through the results and agree the actions for next month.
Packages for restaurants
Fees depend on the number of outlets, channels and the state of your data. We confirm a fixed monthly fee after a short diagnostic.
Single outlet
Essential MIS
Fee on request
- Monthly restaurant MIS pack
- Sales, F&B cost, staff, rent and other expense analysis
- KPI dashboard
- Budget versus actual, where a budget exists
- Monthly review call
Multi-outlet groups
Growth Finance
Fee on request
- Everything in single outlet
- Outlet-wise P&L and comparison
- Channel profitability for delivery platforms
- Annual budget and quarterly reforecast
- Cash-flow forecast
- Periodic management review
Not included in the package
- Bookkeeping and data entry (we can coordinate with your accountant or a bookkeeping partner)
- GST, TDS and income-tax filings
- Statutory audit or any certification
- Physical stock counts at outlets
- Changes to your POS or accounting software configuration
Restaurant MIS questions
Which POS and accounting systems do you work with?
We work from exports, so most common restaurant POS systems and accounting packages such as Tally and Zoho Books are workable. If your system cannot export the data we need, we will tell you during the diagnostic.
Do I need to change my accountant?
No. Your accountant can continue with bookkeeping and compliance. We build the management view on top of their work and coordinate with them on timing and data.
Can you calculate actual food cost if I do not track inventory?
Not accurately. Actual food cost requires opening and closing stock values. Without stock counts we can report purchases as a percentage of sales, which is useful as a trend but is not true consumption. We will recommend a simple monthly stock count if one is not in place.
How soon after month end will I get the report?
The timeline is agreed in your engagement letter and depends on when complete data reaches us. A typical target is within 10 working days of receiving the month's data.
Can I see a sample report first?
Yes. Request a sample report and we will send an example monthly MIS prepared with illustrative data, so you can see the format and depth before deciding.
Get a quote or a sample report
Tell us a little about your restaurant. We will reply within one working day with next steps, and send a sample MIS report if you ask for one.
We only use these details to respond to you. Prefer email? Write to abhishek@andadvisors.in.