”
Restaurant Client

123
Any Street

St.
Louis, MO 63000

December
31, 2000

OPERATING
STATEMENT

CURRENT

TWELVE

CURR.

YTD

PERIOD

MONTHS

%

%

FOOD
SALES

301 –
Sales – Food

$

48,067.38

$

558,075.15

100.00

100.00

TOTAL
FOOD SALES

48,067.38

558,075.15

100.00

100.00

FOOD
COSTS

311 –
Purchases – Food

17,669.25

204,061.30

36.76

36.57

TOTAL
FOOD COSTS

17,669.25

204,061.30

36.76

36.57

BEVERAGE
SALES

341 –
Sales – Beverages

$

34,655.79

$

411,558.07

100.00

100.00

TOTAL
BEVERAGE SALES

34,655.79

411,558.07

100.00

100.00

BEVERAGE
COSTS

351 – Purchases –
Beverages

12,199.73

127,824.66

35.20

31.06

TOTAL
BEVERAGE COSTS

12,199.73

127,824.66

35.20

31.06

PRIME
COST (F + B + LABOR)

57,237.44

604,063.82

69.19

62.30

ALL
SALES

Total
Food Sales

48,067.38

558,075.15

58.11

57.56

Total Beverage Sales

34,655.79

411,558.07

41.89

42.44

TOTAL SALES

82,723.17

969,633.22

100.00

100.00

TOTAL COSTS OF SALES

29,868.98

331,885.96

36.11

34.23

TOTAL GROSS PROFIT

52,854.19

637,747.26

63.89

65.77

OTHER
INCOME

902 – Cash
Over/Short

$

154.58

658.36

0.19

0.07

906 – Video Game
Income

1,248.75

15,117.75

1.51

1.56

907 – Insurance
Claim

0.00

3,177.00

0.00

0.33

TOTAL OTHER INCOME

1,403.33

18,953.11

1.70

1.95

TOTAL INCOME

54,257.52

656,700.37

65.59

67.73

CONTROLLABLE EXPENSES

21,947.20

232,235.55

26.53

23.95

Salaries
& Wages

Employee Benefits

5,421.26

39,942.31

6.55

4.12

Direct
Operating Expenses

5,191.11

48,941.28

6.28

5.05

Marketing

6,698.18

67,888.15

8.10

7.00

Energy & Utility
Services

2,248.26

33,850.14

2.72

3.49

Administrative &
General Expense

6,205.73

82,030.73

7.50

8.46

Repairs &
Maintenance

588.88

9,554.25

0.71

0.99

TOTAL
CONTROLLABLE EXPENSES

48,300.62

514,442.41

58.39

53.06

TOTAL INCOME LESS
CONTROLLABLE

$

5,956.90

$

142,257.96

7.20

14.67

TOTAL OCCUPANCY
COSTS

5,297.74

72,140.69

6.40

7.44

INCOME BEFORE INT,
DEPR & TAX

659.16

70,117.27

0.80

7.23

TOTAL INTEREST
EXPENSE

1,450.62

17,430.56

1.75

1.80

TOTAL
DEPRECIATION EXPENSE

1,516.47

26,795.79

1.83

2.76

NET
PROFIT or (LOSS)

$

(2,307.93)

$

25,890.92

(2.79)

2.67

.0/msohtmlclip1/01/clip_image001.gif””>.0/msohtmlclip1/01/clip_image002.gif””>.0/msohtmlclip1/01/clip_image003.gif””>.0/msohtmlclip1/01/clip_image004.gif””>.0/msohtmlclip1/01/clip_image005.gif””>.0/msohtmlclip1/01/clip_image006.gif””>.0/msohtmlclip1/01/clip_image007.gif””>.0/msohtmlclip1/01/clip_image008.gif””>.0/msohtmlclip1/01/clip_image009.gif””>.0/msohtmlclip1/01/clip_image010.gif””>.0/msohtmlclip1/01/clip_image011.gif””>.0/msohtmlclip1/01/clip_image012.gif””>.0/msohtmlclip1/01/clip_image001.gif””>.0/msohtmlclip1/01/clip_image002.gif””>.0/msohtmlclip1/01/clip_image003.gif””>.0/msohtmlclip1/01/clip_image004.gif””>.0/msohtmlclip1/01/clip_image009.gif””>.0/msohtmlclip1/01/clip_image010.gif””>.0/msohtmlclip1/01/clip_image011.gif””>.0/msohtmlclip1/01/clip_image012.gif””>.0/msohtmlclip1/01/clip_image001.gif””>.0/msohtmlclip1/01/clip_image002.gif””>.0/msohtmlclip1/01/clip_image003.gif””>.0/msohtmlclip1/01/clip_image004.gif””>.0/msohtmlclip1/01/clip_image013.gif””>

See
Accountants’ Compilation Report

Restaurant
Op Stmt – Food & Bev

Restaurant
Client

123
Any Street

St. Louis, MO

63000

December
31, 2000

OPERATING
STATEMENT

CURRENT

TWELVE

CURR.

YTD

PERIOD

MONTHS

%

%

SALARIES & WAGES

403

– Wages –
Cook

9,838.98

88,309.41

11.89

9.11

404

– Wages –
Bus/Dishwash

1,686.55

22,329.82

2.04

2.30

405

– Wages –
Servers

2,287.28

32,646.68

2.76

3.37

406

– Wages –
Host

914.78

16,020.88

1.11

1.65

409

– Wages –
Bar

2,364.20

37,830.43

2.86

3.90

412

– Wages –
Managers

4,267.86

32,148.89

5.16

3.32

414

– Wages –
Training

587.55

2,949.44

0.71

0.30

TOTAL SALARIES & WAGES

21,947.20

232,235.55

26.53

23.95

EMPLOYEE BENEFITS

431

– FICA Tax

3,241.60

27,919.91

3.92

2.88

432

– Unemployment &
City Taxes

707.31

3,791.05

0.86

0.39

435

– Health & W/C
Insurance

1,422.35

7,270.35

1.72

0.75

439

– Medical Expense

50.00

861.00

0.06

0.09

460

– Employee Training
& Education

0.00

100.00

0.00

0.01

TOTAL
EMPLOYEE BENEFITS

5,421.26

39,942.31

6.55

4.12

DIRECT OPERATING EXPENSES

509 – Contract
Cleaning & Contractors

513.00

9,650.13

0.62

1.00

510

– Tableware, Linen,
& Silverwar

1,195.69

7,955.23

1.45

0.82

511

– Kitchen Utensils

60.00

1,243.10

0.07

0.13

512

– Menus & Drink
Lists

23.40

485.49

0.03

0.05

513

– Flowers &
Decorations

0.00

77.75

0.00

0.01

514

– Cleaning, Bar
& Paper Supplie

2,808.95

17,628.26

3.40

1.82

517

– Music &
Entertainment

249.69

4,001.75

0.30

0.41

548

– Permits &
Licenses

0.00

2,870.24

0.00

0.30

583

– Uniforms

0.00

980.96

0.00

0.10

595

– Miscellaneous

340.38

4,048.37

0.41

0.42

TOTAL
DIRECT OPERATING EXP.

5,191.11

48,941.28

6.28

5.05

MARKETING

533

– Comps, Coupons
& Discounts

6,698.18

66,418.80

8.10

6.85

534 – Advertising

0.00

1,469.35

0.00

0.15

TOTAL
MARKETING

6,698.18

67,888.15

8.10

7.00

ENERGY & UTILITY SERVICE

526 – Utilities

1,959.79

30,297.20

2.37

3.12

527

– Waste Removal

288.47

3,552.94

0.35

0.37

TOTAL
ENERGY & UTILITY

2,248.26

33,850.14

2.72

3.49

ADMINISTRATIVE & GENERAL

612

– Postage &
Delivery

0.00

237.01

0.00

0.02

616

– Officer Salaries

3,168.00

47,388.00

3.83

4.89

629

– Telephone –
Restaurant

317.17

3,666.04

0.38

0.38

635

– Liquor
Liability Insurance

0.00

2,730.00

0.00

0.28

645

– Other
Taxes

0.00

45.00

0.00

0.00

655

–
Contributions

40.00

40.00

0.05

0.00

664

–
Professional Fees

945.84

9,697.20

1.14

1.00

666

– Office
– Printing & Supplies

548.33

4,319.21

0.66

0.45

667

– Bank &
Merchant Charges

1,040.44

13,155.87

1.26

1.36

670

– Protective
Services

124.00

244.00

0.15

0.03

See
Accountants’ Compilation Report

Restaurant
Op Stmt – Food & Bev

Restaurant
Client

123
Any Street

St. Louis, MO

63000

December
31, 2000

OPERATING
STATEMENT

CURRENT

TWELVE

CURR.

YTD

PERIOD

MONTHS

%

%

680

– Dues
& Subscriptions

21.95

508.40

0.03

0.05

TOTAL
ADMINISTRATIVE & GEN.

6,205.73

82,030.73

7.50

8.46

REPAIRS
& MAINTENANCE

530

– Repairs
– Buildings

20.00

2,268.67

0.02

0.23

531

– Repairs
– Equipment

568.88

7,285.58

0.69

0.75

TOTAL
REPAIRS & MAINTENANCE

588.88

9,554.25

0.71

0.99

OCCUPANCY
COSTS

720

– Rent

5,198.74

63,491.94

6.28

6.55

721 –
Equipment Rental

99.00

1,234.91

0.12

0.13

735

–
Insurance – BuildingContents

0.00

4,997.56

0.00

0.52

745

– Personal Property
Tax

0.00

2,416.28

0.00

0.25

TOTAL OCCUPANCY
COSTS

5,297.74

72,140.69

6.40

7.44

INTEREST
EXPENSE

950 – Interest

1,450.62

17,430.56

1.75

1.80

TOTAL INTEREST
EXPENSE

1,450.62

17,430.56

1.75

1.80

DEPRECIATION

775

– Depreciation –
Fixtures & Equ

1,200.00

22,984.79

1.45

2.37

776

– Amortization –
Leasehold Impr

5.05

67.00

0.01

0.01

778

– Amortization

311.42

3,744.00

0.38

0.39

TOTAL DEPRECIATION

1,516.47

26,795.79

1.83

2.76

.0/msohtmlclip1/01/clip_image014.gif””>.0/msohtmlclip1/01/clip_image015.gif””>.0/msohtmlclip1/01/clip_image016.gif””>.0/msohtmlclip1/01/clip_image017.gif””>

See
Accountants’ Compilation Report

Restaurant
Op Stmt – Food & Bev

Restaurant Client

123
Any Street

St.
Louis, MO 63000

December
31, 2000

OPERATING
STATEMENT

See
Accountants’ Compilation Report

Restaurant
Op Stmt – Food & Bev
Restaurant Client123
Any StreetSt.
Louis, MO 63000December
31, 2000OPERATING
STATEMENTCURRENTTWELVECURR.YTDPERIODMONTHS%%FOOD
SALES301 –
Sales – Food$48,067.38$558,075.15100.00100.00TOTAL
FOOD SALES48,067.38558,075.15100.00100.00FOOD
COSTS311 –
Purchases – Food17,669.25204,061.3036.7636.57TOTAL
FOOD COSTS17,669.25204,061.3036.7636.57BEVERAGE
SALES341 –
Sales – Beverages$34,655.79$411,558.07100.00100.00TOTAL
BEVERAGE SALES34,655.79411,558.07100.00100.00BEVERAGE
COSTS351 – Purchases –
Beverages12,199.73127,824.6635.2031.06TOTAL
BEVERAGE COSTS12,199.73127,824.6635.2031.06PRIME
COST (F + B + LABOR)57,237.44604,063.8269.1962.30ALL
SALESTotal
Food Sales48,067.38558,075.1558.1157.56Total Beverage Sales34,655.79411,558.0741.8942.44TOTAL SALES82,723.17969,633.22100.00100.00TOTAL COSTS OF SALES29,868.98331,885.9636.1134.23TOTAL GROSS PROFIT52,854.19637,747.2663.8965.77OTHER
INCOME902 – Cash
Over/Short$154.58658.360.190.07906 – Video Game
Income1,248.7515,117.751.511.56907 – Insurance
Claim0.003,177.000.000.33TOTAL OTHER INCOME1,403.3318,953.111.701.95TOTAL INCOME54,257.52656,700.3765.5967.73CONTROLLABLE EXPENSES21,947.20232,235.5526.5323.95Salaries
& WagesEmployee Benefits5,421.2639,942.316.554.12Direct
Operating Expenses5,191.1148,941.286.285.05Marketing6,698.1867,888.158.107.00Energy & Utility
Services2,248.2633,850.142.723.49Administrative &
General Expense6,205.7382,030.737.508.46Repairs &
Maintenance588.889,554.250.710.99TOTAL
CONTROLLABLE EXPENSES48,300.62514,442.4158.3953.06TOTAL INCOME LESS
CONTROLLABLE$5,956.90$142,257.967.2014.67TOTAL OCCUPANCY
COSTS5,297.7472,140.696.407.44INCOME BEFORE INT,
DEPR & TAX659.1670,117.270.807.23TOTAL INTEREST
EXPENSE1,450.6217,430.561.751.80TOTAL
DEPRECIATION EXPENSE1,516.4726,795.791.832.76NET
PROFIT or (LOSS)$(2,307.93)$25,890.92(2.79)2.67.0/msohtmlclip1/01/clip_image001.gif””>.0/msohtmlclip1/01/clip_image002.gif””>.0/msohtmlclip1/01/clip_image003.gif””>.0/msohtmlclip1/01/clip_image004.gif””>.0/msohtmlclip1/01/clip_image005.gif””>.0/msohtmlclip1/01/clip_image006.gif””>.0/msohtmlclip1/01/clip_image007.gif””>.0/msohtmlclip1/01/clip_image008.gif””>.0/msohtmlclip1/01/clip_image009.gif””>.0/msohtmlclip1/01/clip_image010.gif””>.0/msohtmlclip1/01/clip_image011.gif””>.0/msohtmlclip1/01/clip_image012.gif””>.0/msohtmlclip1/01/clip_image001.gif””>.0/msohtmlclip1/01/clip_image002.gif””>.0/msohtmlclip1/01/clip_image003.gif””>.0/msohtmlclip1/01/clip_image004.gif””>.0/msohtmlclip1/01/clip_image009.gif””>.0/msohtmlclip1/01/clip_image010.gif””>.0/msohtmlclip1/01/clip_image011.gif””>.0/msohtmlclip1/01/clip_image012.gif””>.0/msohtmlclip1/01/clip_image001.gif””>.0/msohtmlclip1/01/clip_image002.gif””>.0/msohtmlclip1/01/clip_image003.gif””>.0/msohtmlclip1/01/clip_image004.gif””>.0/msohtmlclip1/01/clip_image013.gif””>See
Accountants’ Compilation ReportRestaurant
Op Stmt – Food & BevRestaurant
Client123
Any StreetSt. Louis, MO63000December
31, 2000OPERATING
STATEMENTCURRENTTWELVECURR.YTDPERIODMONTHS%%SALARIES & WAGES403- Wages –
Cook9,838.9888,309.4111.899.11404- Wages –
Bus/Dishwash1,686.5522,329.822.042.30405- Wages –
Servers2,287.2832,646.682.763.37406- Wages –
Host914.7816,020.881.111.65409- Wages –
Bar2,364.2037,830.432.863.90412- Wages –
Managers4,267.8632,148.895.163.32414- Wages –
Training587.552,949.440.710.30TOTAL SALARIES & WAGES21,947.20232,235.5526.5323.95EMPLOYEE BENEFITS431- FICA Tax3,241.6027,919.913.922.88432- Unemployment &
City Taxes707.313,791.050.860.39435- Health & W/C
Insurance1,422.357,270.351.720.75439- Medical Expense50.00861.000.060.09460- Employee Training
& Education0.00100.000.000.01TOTAL
EMPLOYEE BENEFITS5,421.2639,942.316.554.12DIRECT OPERATING EXPENSES509 – Contract
Cleaning & Contractors513.009,650.130.621.00510- Tableware, Linen,
& Silverwar1,195.697,955.231.450.82511- Kitchen Utensils60.001,243.100.070.13512- Menus & Drink
Lists23.40485.490.030.05513- Flowers &
Decorations0.0077.750.000.01514- Cleaning, Bar
& Paper Supplie2,808.9517,628.263.401.82517- Music &
Entertainment249.694,001.750.300.41548- Permits &
Licenses0.002,870.240.000.30583- Uniforms0.00980.960.000.10595- Miscellaneous340.384,048.370.410.42TOTAL
DIRECT OPERATING EXP.5,191.1148,941.286.285.05MARKETING533- Comps, Coupons
& Discounts6,698.1866,418.808.106.85534 – Advertising0.001,469.350.000.15TOTAL
MARKETING6,698.1867,888.158.107.00ENERGY & UTILITY SERVICE526 – Utilities1,959.7930,297.202.373.12527- Waste Removal288.473,552.940.350.37TOTAL
ENERGY & UTILITY2,248.2633,850.142.723.49ADMINISTRATIVE & GENERAL612- Postage &
Delivery0.00237.010.000.02616- Officer Salaries3,168.0047,388.003.834.89629- Telephone –
Restaurant317.173,666.040.380.38635- Liquor
Liability Insurance0.002,730.000.000.28645- Other
Taxes0.0045.000.000.00655-
Contributions40.0040.000.050.00664-
Professional Fees945.849,697.201.141.00666- Office
– Printing & Supplies548.334,319.210.660.45667- Bank &
Merchant Charges1,040.4413,155.871.261.36670- Protective
Services124.00244.000.150.03See
Accountants’ Compilation ReportRestaurant
Op Stmt – Food & BevRestaurant
Client123
Any StreetSt. Louis, MO63000December
31, 2000OPERATING
STATEMENTCURRENTTWELVECURR.YTDPERIODMONTHS%%680- Dues
& Subscriptions21.95508.400.030.05TOTAL
ADMINISTRATIVE & GEN.6,205.7382,030.737.508.46REPAIRS
& MAINTENANCE530- Repairs
– Buildings20.002,268.670.020.23531- Repairs
– Equipment568.887,285.580.690.75TOTAL
REPAIRS & MAINTENANCE588.889,554.250.710.99OCCUPANCY
COSTS720- Rent5,198.7463,491.946.286.55721 –
Equipment Rental99.001,234.910.120.13735-
Insurance – BuildingContents0.004,997.560.000.52745- Personal Property
Tax0.002,416.280.000.25TOTAL OCCUPANCY
COSTS5,297.7472,140.696.407.44INTEREST
EXPENSE950 – Interest1,450.6217,430.561.751.80TOTAL INTEREST
EXPENSE1,450.6217,430.561.751.80DEPRECIATION775- Depreciation –
Fixtures & Equ1,200.0022,984.791.452.37776- Amortization –
Leasehold Impr5.0567.000.010.01778- Amortization311.423,744.000.380.39TOTAL DEPRECIATION1,516.4726,795.791.832.76.0/msohtmlclip1/01/clip_image014.gif””>.0/msohtmlclip1/01/clip_image015.gif””>.0/msohtmlclip1/01/clip_image016.gif””>.0/msohtmlclip1/01/clip_image017.gif””>See
Accountants’ Compilation ReportRestaurant
Op Stmt – Food & BevRestaurant Client123
Any StreetSt.
Louis, MO 63000December
31, 2000OPERATING
STATEMENTSee
Accountants’ Compilation ReportRestaurant
Op Stmt – Food & Bev”