Sample result
AI P&L Spreadsheet Analyzer for Restaurants
The owner asked this:«Here are June and July P&Ls for my two locations. Tell me what changed and where to look first.»
① Block A · the audit, before any opinion
No line gets discussed before its total reconciles. Four of them did not.
| Finding | Sheet and cell | Severity | Proposed fix | Who confirms |
|---|---|---|---|---|
| Norte's rent is charged to both locations in July | P&L!C18 and D18 | 🔴 | Leave it on Norte only; July's total drops 4.2 M | Accountant |
| «Other expenses» holds 9.2% of sales with no breakdown at all | P&L!row 41 | 🔴 | Split into 4 lines before the next reading | Manager |
| July delivery came in net of commission and June gross: sales are not comparable | P&L!C6 vs D6 | 🟡 | Redo July gross and move the commission to channel cost | Manager |
| Depreciation appears in neither month | absent | 🟡 | Confirm whether it is kept on another sheet | Accountant |
② Block B · the month's verdict, with prime cost computed
| Line | June | July | Change in money | Change in % | Traffic light |
|---|---|---|---|---|---|
| Sales | 148.2 M | 141.6 M | −6.6 M | −4.5% | 🟡 |
| Cost of sales | 46.1 M | 47.9 M | +1.8 M | +2.7 pts of sales | 🔴 |
| Payroll | 34.7 M | 32.7 M | −2.0 M | −0.3 pts of sales | 🟢 |
| Prime cost | 54.5% | 56.9% | — | +2.4 pts | 🔴 |
| Operating profit | 11.3 M | 4.1 M | −7.2 M | −4.7 pts | 🔴 |
The 3 thief lines, in money: Centro's cost of sales (−2.9 M, and the file shows purchases flat: that is inventory or waste, not price); double-charged rent (−4.2 M, a recording error, fixed before deciding anything); reclassified delivery commission (−0.9 M, not a new loss — sales that were never yours).
July's break-even, recalculated with the contribution margin from the file itself: 132.4 M a month, that is 4.4 M a day, about 94 covers a day at the 46,900 average ticket the file yields.
SUPUESTO: prime cost is compared against the ceiling this house declared on its own card, not against a sector average. If this house's real ceiling were 3 points higher, July would stop being red and turn amber, and the first decision would change line.
The full example has 1 more part(s): you see them inside the library, with your account.