Sheet 1: Gross Profit Analysis

	
	
	
	
	
	
	
	
	
	

		
GROSS PROFIT % ANALYSIS
		


		


		


		


		


	
	

		
Using the Profit and Loss Statement for the required reporting date complete the sections highlighted in blue.
		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
SALES (R-ZNA-6870)
		
 $-   
		


		


		


		


		


	
	

		
less COST OF GOODS SOLD (COGS)                                                    (where COGS = Opening Inventory + YTD Purchases - Closing Inventory)
		
 $-   
		


		


		


		


		
 
	
	

		
GROSS PROFIT 
		
 $-   
		


		


		


		


		


	
	

		
YTD GROSS PROFIT PERCENTAGE ACHIEVED                                  (Gross Profit/Sales x 100)
		
0.00%
		


		


		


		


		


	
	

		
MARK UP PERCENTAGE                                                                          (Using the Mark-up/Percentage Table)
		
0.00%
		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
PREDICTED CANTEEN MARK UP AS AT BEGINNING OF YEAR
		
0.00%
		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
VARIANCE YTD CANTEEN PERFORMANCE COMPARED WITH PREDICTED
		
0.00%
		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
Factors to consider if there is a significant variance:
		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
Have all sales been receipted into EDSAS?
		


		


		


		


		


		


		
Yes/No
		


		


		


		


		


	
	

		
Have reimbursements been received from school for social justice lunches?
		


		


		


		


		


		


		
Yes/No
		


		


		


		


		


	
	

		
Have all sales not received in cash been invoiced?
		


		


		


		


		


		


		
Yes/No
		


		


		


		


		


	
	

		
Has the weekly sales targets been achieved? See Sales Analysis worksheet
		


		


		


		


		


		


		
Yes/No
		


		


		


		


		


	
	

		
Has the daily sales targets been achieved? See Sales Analaysis worksheet
		


		


		


		


		


		


		
Yes/No
		


		


		


		


		


	
	

		
Has a stock take been performed and been recognised in EDSAS?
		


		


		


		


		


		


		
Yes/No
		


		


		


		


		


	
	

		
Have items been sold for less than the minimum mark-up?
		


		


		


		


		


		


		
Yes/No
		


		


		


		


		


	
	

		
Has there been an increase to suppliers prices?
		


		


		


		


		


		


		
Yes/No
		


		


		


		


		


	
	

		
Have all menu items been costed out accurately / with standardised quantities used?
		


		


		


		


		


		


		
Yes/No
		


		


		


		


		


	
	

		
Has wastage / obsolete / out of date / discarded stock been accounted for?
		


		


		


		


		


		


		
Yes/No
		


		


		


		


		


	
	

		
Have staff / volunteer lunches been taken into account?
		


		


		


		


		


		


		
Yes/No
		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		

		This figure represents the fee that needs to be charged for this component of the program to break-even. 

		

		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	



Sheet 2: Sales Analysis

	
	
	
	
	
	

		
SALES ANALYSIS
		
	

		
Using the Profit and Loss Statement for the required reporting date complete the sections highlighted in blue.
		
	

		


		


		


		


		


		


		


		


		


	
	

		
SALES (R-ZNA-6870)
		
 $-   
		
	

		
Number of weeks in analysis
		
0 
		
	

		
Number of operating days per week
		
0 
		
	

		
Number of Days in Analysis
		
0 
		
	

		
Actual Weekly Sales Achieved
		
 $-   
		
	

		
Actual Daily Sales Achieved
		
 $-   
		
	

		


		


		


		


		


		


		


		


		


	
	

		
Using  figures from the Minimum Mark-up tool, insert the required weekly and daily sales figures
		
	

		


		


		


		


		


		


		


		


		
Variance
	
	

		
Weekly Sales required to achieve sales target
		
 $-   
		
$0.00
	
	

		


		


		


		


		


		


		


		


		


	
	

		
Daily Sales required to achieve sales target
		
 $-   
		
$0.00
	
	

		


		


		


		


		


		


		


		


		


	
	

		
 
		


		


		


		


		


		


		


		


	
	

		
Considerations:
		


		


		


		


		


		


		


		


	
	

		
Are there any days where sales regularly fall below targets? Eg. Tuesdays?
		


		


		


		


		


		


		


		
Yes/No
	
	

		
Has there been any weeks where a large percentage of the student poplulation have been out of the school eg. Camps / Excursions?
		


		
Yes/No