Advanced P&L Analysis Framework

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How to use

  1. Rebuild your P&L into decision categories (revenue, COGS, labour, occupancy, overhead).
  2. Run a 30–45 min weekly variance review.
  3. Assign 1–3 actions and track impact.
  4. Standardise the pack across outlets.

What you’ll need

Item Owner Ready
Last 3 months P&L (by outlet if applicable)
Sales mix by channel (dine-in/delivery/catering)
Labour hours + sales (SPLH view)

1–2 week setup plan (premium)

Phase Goal What to do Owner Done
Week 1 Management P&L Rebuild categories; backfill last 3 months; set targets + red flags
Week 2 Weekly routine Install weekly variance log; assign owners; decide “top 3 actions” cadence

Weekly variance review worksheet (premium)

Line This week Last week Target Variance reason Action Owner Due
Revenue
COGS
Labour

Rule: If you can’t explain a variance in one sentence, you don’t understand it yet — dig until you can.