Restaurant Income Statement

A restaurant income statement is a layout to suggest clearly the proceedings of all transactions conducted by the respective restaurant in a particular year, for which the statement is being prepared, thereby calculating the net income of the eatery and hence drawing up an estimate of the gross profit or loss incurred from the year’s sales. Such a statement helps restaurant owners assess its present stand in the market and thus design strategies for future development.

Sample Restaurant Income Statement:

Refresha Restaurant

213, Army Street

Los Angeles


Income statement prepared for: 1st March, 2010 – 31st August, 2010

Statement of restaurant income presented on: 1st September, 2010

Restaurant income statement prepared by:

  • Mr. Robert Shaun, Head of the Department for Accounts Management.
  • Miss Ellie Jones, Assistant Accountant.

Restaurant income statement approved by: Mr. Richard D’ Christiano

Managing Director

Refresha Restaurant.

Restaurant Income Statement as on 1st September, 2010

Particulars (Expenses)                                                                                              Amount ($)

  • Food Purchasing Costs                                                                                      200000
  • Beverage Purchasing Costs                                                                               350000
  • Salary and Wages of employees                                                                        125000
  • Employee benefits                                                                                               50000
  • Marketing costs                                                                                                   17000
  • Expense for resources                                                                                           6000
  • Repair and Maintenance costs                                                                             24000
  • Taxes paid                                                                                                            41000
  • Administrative charges                                                                                          7800
  • Depreciation costs                                                                                                16000
  • Other related costs                                                                                                 3100

____________________________________________                                              ___________

Net expense                                                                                                          839900

Particulars (Income)                                                                                              Amount ($)

  • Income on sale of food                                                                                       600000
  • Income on sale of beverages                                                                               750000
  • Income from various recreation offered                                                               35000

_____________________________________________                                         ____________

Net income                                                                                                         1385000

Total profit                                                                                                                      545100



[Signature of both officials preparing the income statement]


[Signature of Managing Director]

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