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How to Read a Restaurant P&L (Profit and Loss) Statement + Free Template

SpotOn

That could simply be food sales , alcohol , and non-alcoholic beverages. Cost of Goods Sold (COGS) Your Cost of Goods Sold is the cost of your food and beverages. That way you'll have accurate food and beverage cost percentages for each COGS line item. Spotify, ASCAP/BMI licensing fees), and special events.

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Coffee News Recap, 18 Jul: Scooter’s Coffee reportedly considering US $1bn sale, China to remove all tariffs on African coffee-producing countries & other stories

Perfect Daily Grind

Cesena, Italy) Tue, 15 Jul – South Korea’s The Venti signs master franchise deal for Jordan launch. Busan, South Korea) Fri, 18 Jul – Reborn Coffee signs US $1.7 mn master license with Arjomand Group. The value-focused chain will open its first Middle East store in Amman in Q4 2025, following its recent debuts in Canada and Vietnam.

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Coffee News Recap: 25 Jul: Coffee prices surge following tariff and frost concerns, roaster applications open for Global Coffee Awards & other stories

Perfect Daily Grind

Farmer Brothers sold assets worth approximately US $100m to TreeHouse Foods in June 2023. London, UK) Fri, 25 Jul – Alsea franchise Starbucks sales rebound in Europe. Laval, Canada) Wed, 23 Jul – Sim Trava bolsters Costa Coffee franchise with 21‑store acquisition. franchise deal, and secures US $1.3m

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Coffee News Recap, 11 Jul:  Joe & the Juice explores US $2.4 billion IPO, 18 countries call for EUDR simplification & other stories

Perfect Daily Grind

Brussels, Belgium) Wed, 9 Jul – UK’s 92 Degrees expands franchise programme with Midlands partner. Launched in January 2025, the licensed store scheme onboarded its third franchisee for the Midlands, aiming to open up to 15 cafés. Dubai, UAE) Fri, 11 Jul – Trump tariffs loom over coffee market, says Lavazza chairman.

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MRM Franchise Feed: Arby’s ‘Beefs’ Up and SONIC Swag

Modern Restaurant Management

Modern Restaurant Management (MRM) magazine's Franchise Feed offers a glimpse at what's new in the restaurant franchise and MUFSO environment. Flynn Acquires Hefty Portfolio. Flynn Restaurant Group LP acquired 937 Pizza Hut® and 194 Wendy’s® locations throughout the U.S. Before and After.

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MRM Franchise Feed: Opportunity is Barking and the Spirit of BBQ

Modern Restaurant Management

Modern Restaurant Management (MRM) magazine's Franchise Feed offers a glimpse at what's new in the restaurant franchise and MUFSO environment. ” The company already signed nine franchise licenses with three new franchisees. PJ's Hopes to Open 187 Locations Throughout Florida in Next 10 Years.

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The Six Most Common Franchise Problems (And How to Solve Them)

7 Shifts

Instead, these locations are franchised, meaning a company (the franchisor) allows an individual or group of partners (the franchisee or franchisees) to run a location of that restaurant under a certain operating agreement. At a glance, opening and operating a restaurant franchise seems like a near-perfect business decision.

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