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: As Foodservice 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 a Distributor 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 in helping 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 some ways 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

After helping 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

Labor

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

Salaries & Wages

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