How to build a customer's p&l

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Understanding Your Customer’s P & L Statement

Impacting an Operator’s P&L for Positive Change

Presented by Bob Stewart Pate Dawson Company Prepared by Foy Enterprises, LLC

Fact: AsFoodservice Distributors our success is predicated on the financial health of our customers.

Therefore, as Distributors we have an obligation to help our operators stay in business.

So, how does aDistributor help an operator especially in these difficult economic times?

By becoming more than just another supplier interrupting their day…

and becoming a true PARTNER in their business. IT ALL BEGINS WITH TRUST

Only by understanding an operator’s P&L statement can we begin to identify ways in which we, as their Distributor, can impact positive change and become a partner inhelping them to be successful.

Restaurant P&L Format
Industry Standard - Summary

Provided by Kay Taylor, PGA

Detailed Restaurant P&L

Controlling cost of goods is a given.
Here are someways we do that: Menu Analysis Right item for application Alternate items available Multiple applications for item Portion Control

As well as:
Drive Cost Out Deals, Allowances & Rebates

Afterhelping the customer control cost of

goods, the challenge of the Distributor then is to help them manage the other areas of the P&L.
Here are other areas where the Distributor can help… Operating Expenses
Salaries & Wages
Employee Benefits Occupancy Costs Depreciation Direct Operating Expenses Marketing Music & Entertainment Food & Beverage Costs/Research Utilities Administrative &General Expenses Repairs & Maintenance

Here’s a look at just one of the areas where a Distributor can impact an Operator’s P&L

Operating Expenses


Salaries & Wages
Service (Front ofHouse) Preparation (Kitchen) Sanitation Beverages Administrative Purchasing & Storage Other

Salaries & Wages

Service (Front of House)
Wait Staff Training Employee Manuals Employee Promotions...
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