The Grumpy Chef
The Exposure Sheet
See where the money actually goes. Every dollar. No hiding.
Pull your numbers from the last 4 weeks. Use actual invoices, POS data, and payroll reports. Don't estimate.
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Section 01
Revenue
Total Sales (Last 30 Days)
POS daily sales report → Total Revenue
Food Sales
POS report filtered by food category
Beverage Sales
POS report filtered by beverage category
Other Income
Catering, merchandise, delivery rebates
Total Covers Served
POS cover count or transaction count
Average Check Size
Auto
Total Sales / Covers Served
Section 02
Cost of Goods Sold
Beginning Inventory ($)
Physical count at start of period
Purchases ($)
Total vendor invoices for period
Ending Inventory ($)
Physical count at end of period
Food Cost %
Auto
(Begin + Purchases − End) / Food Sales × 100
25-35% healthy | 35-38% caution | >38% danger
Beverage Cost %
Liquor ~15% | Beer ~22% | Wine ~30%
Liquor 15% | Beer 22% | Wine 30%
Section 03
Labor Costs
Total Labor Cost ($)
Payroll report: wages + taxes + benefits
Labor Cost %
Auto
Total Labor / Total Sales × 100
25-35% healthy | 35-38% caution | >38% danger
Overtime Hours
Payroll overtime report
Labor Cost Per Cover
Auto
Total Labor / Total Covers
Sales Per Labor Hour
Total Sales / Total scheduled hours
Section 04
Prime Cost Spotlight
COGS + Total Labor = Your #1 Number
$--
--
%
< 60%
60-65%
65-70%
> 70%
If your prime cost is above 65%, you're losing money every day you're open. Doesn't matter how busy you are.
Section 05
Waste Inventory
Spoilage ($)
Walk-in audit: expired, damaged, dead stock
Prep Waste ($)
End-of-service waste from prep stations
Plate Waste ($)
Food returned or discarded from plates
Comps & Voids ($)
POS comp/void report
Total Waste ($)
Auto
Sum of all waste categories
Waste % of Purchases
Auto
Total Waste / Purchases × 100
2-4% healthy | 4-5% caution | >5% danger
Annualized Waste
Auto
$--
This is what walks out your back door every year.
Section 06
Key Ratios Summary
--%
Food Cost
--%
Labor Cost
--%
Prime Cost
--%
Waste
--%
Gross Profit
Section 07
Health Signals
Staff Turnover (90 Days)
Number of departures
Avg. Review Score
Google / Yelp average
AvT Variance (%)
Actual vs Theoretical food cost gap
Completion Checklist
Revenue data pulled from POS (not memory)
All vendor invoices counted for period
Physical inventory counted (not estimated)
Payroll data pulled (including overtime)
Waste walk completed
All ratios calculated and compared to benchmarks