A Simple Profit and Loss Statement Example for Food Businesses

Many food business owners know their revenue but not their profit. The cash drawer feels full, then empties into rent, wages, and ingredients. A profit and loss statement lines those figures up so you can see what is genuinely left.

How the statement is laid out

• Gross sales: all sales before deductions.
• Discounts and returns: subtracted to get net sales.
• Cost of goods: the ingredient cost of what was sold.
• Gross profit: net sales minus cost of goods.
• Operating expenses: wages, rent, utilities, gas, delivery app commission, and other costs.
• Net profit: gross profit minus operating expenses.

One month for a small shop

Of Rp58,500,000 in net sales, Rp13,025,000 is actual profit, about 22 percent. Figures in brackets are deductions. After cost of goods, wages and rent are the biggest items, so those two decide the break-even point most.

How to read it

• Gross profit falling while sales rise usually means ingredient prices went up or portions are not controlled.
• Thin net profit despite healthy gross profit means operating costs are too heavy for current revenue.
• Compare month to month, not just a single month. The direction of change matters more than the number.

Revenue is what comes in; net profit is what stays. The second decides whether the business survives.

In Kelola, sales, discounts, and recipe-based cost of goods are recorded automatically with every transaction. On the Enterprise plan, expenses such as rent, utilities, and wages can be recorded so the multi-step profit and loss, cash flow, and break-even point build themselves and can be downloaded to PDF or Excel.