Restaurant Profit and Loss Statement Template Bangladesh: Monthly P&L
A restaurant-specific monthly P&L template that links sales, inventory, payroll and marketplace statements without inventing benchmark margins.
Last verified: 2026-08-30
A restaurant profit and loss statement explains performance for a period: revenue earned, inventory and other costs consumed to generate it, operating expenses incurred, and the resulting profit or loss. It is not a cash statement. Buying stock, receiving a delivery-platform payout, paying a loan and recognizing an expense can occur in different periods.
The copyable template below is for monthly management review by a Bangladesh restaurant. It helps the owner collect sales, inventory, payroll, rent, utility, delivery and other operating data in a consistent structure. The restaurant's qualified accountant must approve recognition, tax, depreciation, financing and statutory classifications before it is used as formal financial reporting.
Copyable monthly restaurant P&L
The line labels are management categories. Do not call the result IFRS-compliant unless the full statements, policies, notes and applicable requirements support that assertion. Keep the accountant's chart of accounts as the mapping source and prevent managers from creating a new expense label each month for the same supplier.
Show signs consistently: revenue positive, costs and expenses either negative or clearly placed in subtraction sections. A confusing sheet that mixes positive and negative expense entries can produce a mathematically correct total that managers interpret incorrectly.
| Line | Current month | Budget | Prior comparable | Variance note |
|---|---|---|---|---|
| Food and beverage revenue | ৳ ____ | ৳ ____ | ৳ ____ | ____ |
| Delivery/packaging or other operating revenue | ৳ ____ | ৳ ____ | ৳ ____ | ____ |
| Sales adjustments | (৳ ____) | (৳ ____) | (৳ ____) | ____ |
| Net revenue | ৳ ____ | ৳ ____ | ৳ ____ | ____ |
| Food and beverage cost of sales | (৳ ____) | (৳ ____) | (৳ ____) | ____ |
| Gross profit | ৳ ____ | ৳ ____ | ৳ ____ | ____ |
| Payroll and employee cost | (৳ ____) | (৳ ____) | (৳ ____) | ____ |
| Occupancy cost | (৳ ____) | (৳ ____) | (৳ ____) | ____ |
| Marketplace/payment cost | (৳ ____) | (৳ ____) | (৳ ____) | ____ |
| Utilities, repairs, marketing and admin | (৳ ____) | (৳ ____) | (৳ ____) | ____ |
| Operating result before separately classified items | ৳ ____ | ৳ ____ | ৳ ____ | ____ |
| Depreciation, finance, tax and other accountant-mapped lines | ৳ ____ | ৳ ____ | ৳ ____ | ____ |
| Profit or loss | ৳ ____ | ৳ ____ | ৳ ____ | ____ |
Sources for this section: IFRS Foundation: IAS 1 Presentation of Financial Statements
Revenue reconciliation
Start with order-level sales by branch and channel. Reconcile dine-in, takeaway, own online ordering and each marketplace to the daily sales reports. Separate discount, void, refund, service charge, delivery charge, packaging and tax according to the restaurant's documented accounting policy. Do not post the net bank deposit as revenue when fees were deducted before settlement.
Build a monthly bridge from daily net sales to the accounting ledger. Investigate missing business dates, duplicate exports, cut-off differences and manually posted catering or event invoices. Marketplace statements should reconcile the gross order activity, restaurant-funded promotions, platform-funded promotions, cancellations, fees, adjustments and payout receivable under the actual agreement.
Calculate restaurant cost of sales from inventory
Count usable inventory at a consistent cut-off and use one approved costing method. IAS 2 explains that inventory cost includes purchase, conversion and other costs incurred to bring inventory to its present location and condition, and that sold inventory is recognized as expense in the related period. The restaurant accountant determines the correct application.
Do not treat all purchases paid this month as this month's food cost. Some purchased stock remains on hand, while part of the opening stock was consumed. Reconcile waste, staff meals, production, branch transfers and damaged or obsolete items so management can distinguish sales-related consumption from known operational loss.
| Cost-of-sales bridge | Amount |
|---|---|
| Opening inventory | ৳ ____ |
| Plus purchases received | + ৳ ____ |
| Plus transfers in | + ৳ ____ |
| Less transfers out | − ৳ ____ |
| Less closing inventory | − ৳ ____ |
| Adjustments mapped by accountant | +/− ৳ ____ |
| Calculated inventory consumption/cost bridge | ৳ ____ |
Sources for this section: IFRS Foundation: IAS 2 Inventories
Gross profit and menu explanation
Gross profit is net revenue minus the cost of sales classification approved for the report. Explain movements using volume, selling price, channel mix, recipe or purchase cost, portioning, wastage and stock-count accuracy. Do not respond to a weak gross result by raising every price before identifying which driver changed.
Create a short bridge: menu-price change, discount change, item mix, purchase-price change, recipe/yield change, wastage or count adjustment. Support each material line with sales, purchase or inventory detail. An unexplained plug called food-cost difference only moves the question to another sheet.
Payroll and employee cost
Map salary, hourly or daily wages, overtime, bonus, allowance, employer obligation, staff meal and outsourced labour consistently. Decide with the accountant which items belong in cost of sales, operating expense or another classification. Reconcile the P&L line to approved attendance, payroll register and payment evidence.
Compare payroll with scheduled and worked hours, opening hours, covers or orders only as management analysis; do not turn the comparison into a legal wage calculation. Labour-law compliance, leave, overtime and final settlement require current legal and professional review.
Occupancy, delivery and operating expenses
Keep fixed commitments and activity-driven costs visible. A marketplace fee may change with channel volume, while rent may not. This distinction helps forecast cash and break-even without pretending every cost is perfectly fixed or variable.
Accrue, prepay or expense items only under the accountant's approved policy. A yearly insurance or software payment should not automatically distort one month's management result if the reporting policy allocates it over the benefit period.
| Group | Typical restaurant lines | Control source |
|---|---|---|
| Occupancy | Rent, common-area or premises cost | Agreement and invoice |
| Utilities | Electricity, gas, water, internet | Bill/meter where used |
| Marketplace/payment | Contract-supported commission, fee and gateway cost | Statement/agreement |
| Repairs | Equipment and premises maintenance | Work order/invoice |
| Marketing | Campaign, creative, discount funding | Approval and channel report |
| Admin/software | Subscriptions, professional and office cost | Contract/invoice |
| Compliance | Authority fee and professional support | Official receipt/invoice |
Profit is not cash
A profitable month can still have negative cash flow if marketplace receivables, customer credit, inventory purchases, loan principal, deposits or capital expenditure use cash. A loss-making month can temporarily show cash if the owner injects money or delays suppliers. Review P&L, cash flow, receivables, payables and bank balances together.
Add a cash bridge after the P&L meeting: profit or loss, non-cash expense, inventory movement, receivable movement, payable movement, tax/payment timing, loan principal and capital expenditure. The accountant should define the correct bridge.
Variance review without fake benchmarks
Compare against the restaurant's approved budget and a truly comparable prior period. State branch, operating days, hours, campaign, closure and festival context. There is no responsible universal restaurant profit margin that can be copied into every concept and city without evidence.
Write one cause, one owner and one due date for each material variance. If the cause is unknown, assign investigation rather than using a confident narrative. Review whether last month's action changed the current result.
| Question | Evidence | Action owner |
|---|---|---|
| Did sales volume, price or mix change? | Item/channel sales | Operations/marketing |
| Did purchase cost or yield change? | Supplier invoice/recipe | Chef/purchasing |
| Did waste or count variance change? | Waste/count log | Kitchen/store |
| Did worked hours move with demand? | Attendance/sales | Restaurant manager |
| Did fees match agreements? | Marketplace/payment statement | Finance |
| Was an expense timed or classified differently? | Ledger/accounting policy | Accountant |
Month-end close checklist
Set a close calendar with data owner and deadline. Late inventory counts or marketplace statements should be marked pending, not estimated silently. If management uses a provisional number, label it, name the replacement source and issue a revised version when evidence arrives.
Preserve the report, supporting exports and review minutes together. If a number changes after the meeting, record old value, new value, reason, preparer and approver.
- All business dates and branches posted
- Channel sales reconciled to order detail
- Cash and digital settlements reconciled
- Marketplace receivables and statements reconciled
- Supplier invoices and credits recorded
- Physical inventory counted and valued under approved method
- Payroll tied to approved register
- Accruals, prepayments, depreciation and finance lines reviewed by accountant
- Unusual adjustments approved and evidenced
- P&L version locked with review notes
How we calculated and verified this
The template is a monthly management P&L layout, not a set of audited financial statements or a claim of IFRS compliance. It uses familiar subtotals—revenue, cost of sales, gross profit, operating expenses and profit—but the restaurant's accountant decides recognition, classification, tax treatment, depreciation, financing and statutory presentation.
IAS 1 is linked for the financial-statement context, IAS 2 for inventory cost and expense recognition, and IFRS 18 because it changes presentation requirements for IFRS reporting periods beginning on or after 1 January 2027. No ideal food-cost, payroll, rent or profit percentage is invented. Variance analysis compares the restaurant with its own approved budget and prior comparable period.
A useful restaurant P&L does not chase a generic margin. It connects sales to channels, cost of sales to physical inventory, payroll to approved records and marketplace/payment cost to actual statements. Managers can then act on the drivers while the accountant protects the reporting treatment.
Use this template for internal review, then have a qualified accountant adapt it to the entity, tax position, accounting framework and statutory requirements. IFRS 18 changes presentation requirements for applicable IFRS reporting periods beginning on or after 1 January 2027, so formal-reporting users should plan the transition with their accountant.
Related guides
- Restaurant Cash Flow Management
- Restaurant Break-even Analysis
- Restaurant Recipe Costing
- Restaurant Labour Cost Guide
See this workflow in Rosuii: Use Rosuii sales, purchasing, stock and payroll records as inputs for management accounts
Sources checked
Frequently asked questions
What is a restaurant profit and loss statement?
How do restaurants calculate food cost in a P&L?
Should Foodpanda commission reduce sales or be an expense?
Is profit the same as cash in the bank?
What is a good restaurant profit margin in Bangladesh?
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