---
title: "Restaurant Profit and Loss Statement Template Bangladesh: Monthly P&L"
date: 2026-08-30
updated: 2026-08-30
lang: bn
tags: ["finance", "reports", "operations", "bangladesh", "inventory"]
summary: "Sales, inventory, payroll ও marketplace statement link করা restaurant-specific monthly P&L template—fake benchmark margin ছাড়া।"
canonical: https://rosuii.com/blog/bn/restaurant-profit-loss-statement-template-bangladesh
author: "Rosuii Team"
---

# Restaurant Profit and Loss Statement Template Bangladesh: Monthly P&L

Sales, inventory, payroll ও marketplace statement link করা restaurant-specific monthly P&L template—fake benchmark margin ছাড়া।

**সর্বশেষ যাচাই: 2026-08-30**

Restaurant profit and loss statement একটি period-এর performance দেখায়: earned revenue, তা তৈরি করতে consumed inventory/other cost, operating expense এবং resulting profit বা loss। এটি cash statement নয়। Stock কেনা, delivery payout পাওয়া, loan pay করা ও expense recognize আলাদা period-এ হতে পারে।

নিচের copyable template Bangladesh restaurant-এর monthly management review-এর জন্য। Sales, inventory, payroll, rent, utility, delivery ও operating data consistent structure-এ আনে। Formal financial reporting-এর আগে qualified accountant recognition, tax, depreciation, finance ও statutory classification approve করবেন।

## Copyable monthly restaurant P&L

Line label management category। Full statement, policy, note ও applicable requirement support না করলে IFRS-compliant বলবেন না। Accountant-এর chart of accounts mapping source রাখুন; same supplier-এর জন্য প্রতি মাসে নতুন expense label নয়।

Sign consistent রাখুন। Revenue positive এবং cost/expense negative বা clear subtraction section-এ। Positive/negative mix করলে total ঠিক হলেও manager ভুল বুঝতে পারেন।

| Line | Current | Budget | Prior | Variance note |
| --- | --- | --- | --- | --- |
| Food/beverage revenue | ৳ ____ | ৳ ____ | ৳ ____ | ____ |
| Delivery/packaging/other revenue | ৳ ____ | ৳ ____ | ৳ ____ | ____ |
| Sales adjustments | (৳ ____) | (৳ ____) | (৳ ____) | ____ |
| Net revenue | ৳ ____ | ৳ ____ | ৳ ____ | ____ |
| Cost of sales | (৳ ____) | (৳ ____) | (৳ ____) | ____ |
| Gross profit | ৳ ____ | ৳ ____ | ৳ ____ | ____ |
| Payroll/employee | (৳ ____) | (৳ ____) | (৳ ____) | ____ |
| Occupancy | (৳ ____) | (৳ ____) | (৳ ____) | ____ |
| Marketplace/payment | (৳ ____) | (৳ ____) | (৳ ____) | ____ |
| Utility/repair/marketing/admin | (৳ ____) | (৳ ____) | (৳ ____) | ____ |
| Operating result | ৳ ____ | ৳ ____ | ৳ ____ | ____ |
| Accountant-mapped other lines | ৳ ____ | ৳ ____ | ৳ ____ | ____ |
| Profit/loss | ৳ ____ | ৳ ____ | ৳ ____ | ____ |

**এই অংশের উৎস:** [IFRS Foundation: IAS 1 Presentation of Financial Statements](https://www.ifrs.org/issued-standards/list-of-standards/ias-1-presentation-of-financial-statements.html/)

## Revenue reconciliation

Branch ও channel order-level sales দিয়ে শুরু করুন। Dine-in, takeaway, own ordering ও marketplace daily report-এর সঙ্গে reconcile করুন। Documented policy অনুযায়ী discount, void, refund, service/delivery/packaging charge ও tax আলাদা করুন। Fee কেটে bank deposit এলে net deposit-কে revenue লিখবেন না।

Daily net sales থেকে ledger bridge করুন। Missing date, duplicate export, cut-off difference ও catering invoice check করুন। Actual agreement অনুযায়ী marketplace gross order, promotion funding, cancellation, fee, adjustment ও payout receivable reconcile করুন।

## Inventory থেকে cost of sales

Consistent cut-off-এ usable inventory count এবং approved costing method ব্যবহার করুন। IAS 2 inventory cost ও sale হলে related period-এ carrying amount expense recognition-এর context দেয়; correct application accountant নির্ধারণ করবেন।

এই মাসে paid purchase-কে পুরো food cost ধরবেন না। কিছু stock হাতে থাকে, opening stock-এর কিছু consume হয়। Waste, staff meal, production, transfer ও obsolete item reconcile করুন।

| Bridge | Amount |
| --- | --- |
| Opening inventory | ৳ ____ |
| Purchases received | + ৳ ____ |
| Transfers in | + ৳ ____ |
| Transfers out | − ৳ ____ |
| Closing inventory | − ৳ ____ |
| Approved adjustments | +/− ৳ ____ |
| Consumption/cost bridge | ৳ ____ |

**এই অংশের উৎস:** [IFRS Foundation: IAS 2 Inventories](https://www.ifrs.org/issued-standards/list-of-standards/ias-2-inventories/)

## Gross profit ও menu explanation

Gross profit হলো report-এর approved classification অনুযায়ী net revenue minus cost of sales। Volume, selling price, channel mix, purchase/recipe cost, portion, waste ও count accuracy দিয়ে movement explain করুন। Cause না জেনে সব price বাড়াবেন না।

Menu-price, discount, item mix, purchase price, recipe/yield, waste ও count adjustment-এর short bridge করুন। Material line sales/purchase/inventory detail দিয়ে support করুন।

## Payroll ও employee cost

Salary, wage, overtime, bonus, allowance, employer obligation, staff meal ও outsourced labour consistent map করুন। Cost of sales নাকি operating expense—accountant ঠিক করবেন। Approved attendance, payroll register ও payment evidence-এর সঙ্গে tie করুন।

Scheduled/worked hours, opening hours ও orders-এর comparison management analysis; legal wage calculation নয়। Labour compliance, leave, overtime ও final settlement-এ current professional review নিন।

## Occupancy, delivery ও operating expense

Fixed commitment ও activity-driven cost visible রাখুন। Marketplace fee volume-এর সঙ্গে বদলাতে পারে, rent নাও পারে। Forecast ও break-even-এ distinction কাজে লাগে।

Accrual, prepayment বা expense accountant policy অনুযায়ী। Yearly payment automatically এক মাস distort করবে না যদি policy benefit period-এ allocate করে।

| Group | Lines | Source |
| --- | --- | --- |
| Occupancy | Rent/premises | Agreement/invoice |
| Utilities | Electricity/gas/water/internet | Bill/meter |
| Marketplace/payment | Agreement-supported fee | Statement/agreement |
| Repairs | Equipment/premises | Work order/invoice |
| Marketing | Campaign/discount funding | Approval/report |
| Admin/software | Subscription/professional | Contract/invoice |
| Compliance | Authority/professional | Receipt/invoice |

## Profit cash নয়

Profitable month-এও receivable, inventory purchase, loan principal, deposit বা capital expenditure-এর কারণে negative cash হতে পারে। Loss month-এ owner injection বা supplier delay থেকে cash থাকতে পারে। P&L, cash flow, receivable, payable ও bank একসঙ্গে দেখুন।

P&L meeting-এর পরে cash bridge রাখুন: profit/loss, non-cash expense, inventory, receivable, payable, tax timing, loan principal ও capex। Accountant correct bridge define করবেন।

## Fake benchmark ছাড়া variance review

নিজের approved budget ও comparable prior period ব্যবহার করুন। Branch, operating day, hours, campaign, closure ও festival context লিখুন। সব restaurant-এর জন্য universal profit margin responsible নয়।

Material variance-এ এক cause, owner ও due date লিখুন। Cause unknown হলে investigation assign করুন। Last action current result বদলেছে কি না review করুন।

| Question | Evidence | Owner |
| --- | --- | --- |
| Sales volume/price/mix? | Item/channel sales | Operations |
| Purchase cost/yield? | Invoice/recipe | Chef/purchasing |
| Waste/count variance? | Waste/count log | Kitchen/store |
| Hours vs demand? | Attendance/sales | Manager |
| Fees match? | Statement | Finance |
| Timing/classification? | Ledger/policy | Accountant |

## Month-end close checklist

Data owner/deadlineসহ close calendar দিন। Late count/statement pending mark করুন, silently estimate নয়। Provisional number হলে label, replacement source ও revised version দিন।

Report, export ও meeting note একসঙ্গে preserve করুন। Number বদলালে old/new, reason, preparer ও approver record করুন।

- সব branch/date posted
- Channel sales tied
- Cash/digital reconciled
- Marketplace receivable reconciled
- Supplier invoice/credit recorded
- Physical inventory counted/valued
- Payroll tied
- Accountant adjustment reviewed
- Unusual entry evidenced
- P&L locked with notes

## এই তথ্য কীভাবে হিসাব ও যাচাই করা হয়েছে

Template-টি monthly management P&L layout; audited financial statement বা IFRS compliance claim নয়। Revenue, cost of sales, gross profit, operating expense ও profit-এর familiar subtotal ব্যবহার করা হয়েছে, কিন্তু recognition, classification, tax, depreciation, financing ও statutory presentation accountant ঠিক করবেন।

Financial-statement context-এর জন্য IAS 1, inventory cost/expense recognition-এর জন্য IAS 2 এবং 1 January 2027 বা পরে শুরু IFRS period-এর presentation change-এর জন্য IFRS 18 link করা হয়েছে। Ideal food-cost, payroll, rent বা profit percentage বানানো হয়নি; variance নিজের approved budget ও comparable period-এর সঙ্গে।

Useful restaurant P&L generic margin chase করে না। Sales-কে channel, cost of sales-কে physical inventory, payroll-কে approved record এবং marketplace cost-কে actual statement-এর সঙ্গে link করে। Manager driver-এ action নেন, accountant treatment protect করেন।

Internal review-এর জন্য template ব্যবহার করে qualified accountant দিয়ে entity, tax, framework ও statutory requirement অনুযায়ী adapt করুন। Applicable IFRS period 1 January 2027 বা পরে শুরু হলে IFRS 18 transition plan করুন।

প্রতি close-এর পরে unresolved item, provisional amount, supporting file এবং correction owner-এর একটি short schedule রাখুন। এতে পরের মাসে একই reconciliation আবার শুরু থেকে করতে হয় না এবং management report-এর পরিবর্তন audit করা সহজ হয়।

## সম্পর্কিত গাইড

- [Restaurant cash-flow management](https://rosuii.com/blog/bn/restaurant-cash-flow-management)
- [Restaurant break-even analysis](https://rosuii.com/blog/bn/restaurant-break-even-analysis)
- [Restaurant recipe costing](https://rosuii.com/blog/bn/recipe-costing-restaurant)
- [Restaurant labour cost guide](https://rosuii.com/blog/bn/restaurant-labour-cost-percentage)

**রসুইয়ে এই ফিচারটি দেখুন:** [Management account-এর input হিসেবে Rosuii sales, purchase, stock ও payroll record ব্যবহার করুন](https://rosuii.com/bn/features)

## যাচাই করা উৎস

- [IFRS Foundation: IAS 1 Presentation of Financial Statements](https://www.ifrs.org/issued-standards/list-of-standards/ias-1-presentation-of-financial-statements.html/)
- [IFRS Foundation: IAS 2 Inventories](https://www.ifrs.org/issued-standards/list-of-standards/ias-2-inventories/)
- [IFRS Foundation: IFRS 18 overview](https://www.ifrs.org/news-and-events/news/2024/04/new-ifrs-accounting-standard-will-aid-investor-analysis-of-companies-financial-performance/)

[বিনামূল্যে রসুই ব্যবহার শুরু করুন](https://rosuii.com/bn/register)

## সচরাচর জিজ্ঞাসা

### Restaurant profit and loss statement কী?

Period-এর revenue, cost of sales, operating expense ও resulting profit/loss report; cash-flow statement থেকে আলাদা।

### Restaurant food cost কীভাবে P&L-এ আসে?

Opening inventory + purchase + transfer in − transfer out − closing inventory, এরপর accountant-approved adjustment/costing।

### Foodpanda commission sales কমাবে নাকি expense?

Agreement ও accounting policy দেখে accountant ঠিক করবেন; gross order, promotion, fee, receivable ও payout detail রাখুন।

### Profit কি bank cash-এর সমান?

না। Receivable, payable, inventory, loan, capex ও non-cash expense difference তৈরি করে।

### Bangladesh restaurant-এর good profit margin কত?

সব concept/branch-এর universal responsible figure নেই। Evidenced budget, comparable period ও business model ব্যবহার করুন।

---
Canonical: https://rosuii.com/blog/bn/restaurant-profit-loss-statement-template-bangladesh
Machine-readable site overview: https://rosuii.com/llms.txt