Category Revenue & Cost Breakdown
// Feb 2025 · Colour = real cost %Revenue by liquor category · Benchmark: 25–28% bev cost
Stock Valuation by Category
// Opening → Purchases → Closing| Category | Opening Stock (₹) | Purchases (₹) | Closing Stock (₹) | Cost of Consump. (₹) | Shortage (₹) | Excess (₹) | Variance % | Gross Cost % | Net Cost % | Ideal Cost % |
|---|---|---|---|---|---|---|---|---|---|---|
| Spirits | 5,63,272 | 30,380 | 5,32,029 | 65,266 | −1,114 | +4,779 | +1.17% | 20.79% | 20.10% | 22.21% |
| Wine | 86,851 | 17,044 | 92,921 | 7,335 | −826 | +178 | −2.54% | 28.75% | 26.21% | 25.86% |
| Beer | 35,011 | 14,048 | 31,716 | 17,343 | −3,125 | — | −6.35% | 35.26% | 24.47% | 17.07% |
| Beverage / Non-Alcohol | 32,722 | 39,633 | 38,081 | 39,421 | −1,698 | +643 | −1.31% | 48.87% | 45.72% | 44.38% |
| Total | 7,17,856 | 1,01,105 | 6,94,748 | 1,29,366 | −6,763 | +5,600 | −0.25% | 27.57% | 25.30% | 25.68% |
⚠️ What is Variance? Variance = Actual consumption vs Theoretical (recipe-based) consumption. Negative = shortage (missing stock). Positive = excess (over-pour or measurement errors). Feb 2025 net variance is +₹41,161 (0.74%). Excess of ₹64,206 outweighs shortage of ₹23,045, pointing to over-pouring in signature cocktails and cross-usage between recipe builds.
+₹41,161
Net Variance
0.74% of net sales
−₹23,045
Total Shortage
−0.41%: beer + spirits
+₹64,206
Total Excess
+1.16%: over-pour signals
₹20.04L
Closing Stock
36.07% of net sales
Top Bottle-Level Variance: Shortages
// High-priority missing stock| Bottle / SKU | Opening | Purchases | Expected Close | Actual Close | Variance (Btls) | Variance Cost (₹) | Physical Val (₹) | Remarks |
|---|---|---|---|---|---|---|---|---|
| Stolichnaya 750ml | 11.23 | — | 11.13 | 11.06 | −0.07 | −₹615 | 24,374 | Excess pours / unrecorded usage |
| Imported Spirits 700ml (cat) | 26.07 | — | 26.04 | 25.23 | −0.05 | −₹506 | 1,32,774 | La Chica Silver fully missing |
| Baileys Irish Cream 750ml | 1.00 | — | 0.24 | 0.22 | −0.02 | −₹281 | 2,742 | Over-pour / unrecorded serves |
| La Chica Silver Tequila 700ml | 0.07 | — | 0.04 | 0.00 | −0.04 | −₹303 | — | Bottle fully unaccounted |
| The Glenlivet 12yr 750ml | 1.00 | — | 0.22 | 0.21 | −0.01 | −₹209 | 4,716 | Usage vs close mismatch |
| Perrier Sparkling 750ml | 11.00 | — | 9.00 | 8.00 | −1.00 | −₹161 | 1,288 | NA category stock gap |
| Kingfisher Premium 330ml | 248 | — | 217 | 216 | −1 unit | −₹78 | 16,848 | Bottle-level count error |
| SKYY Vodka 750ml | 1.01 | — | 1.01 | 0.23 | −0.02 | −₹158 | 1,947 | Sold as Caipirojka: recipe mismatch |
Favourable Variance Items
// Excess stock: check recipe cards for under-portioning| Bottle / SKU | Variance (Btls) | Variance Cost (₹) | Physical Val (₹) | Remarks |
|---|---|---|---|---|
| Smirnoff 1000ml | +0.18 | +₹639 | — | Cocktail cross-usage not mapped in POS |
| Indian Spirits 750ml (cat) | +0.01 | +₹404 | 55,295 | Minor favourable across category |
| Absolut 750ml | +0.01 | +₹137 | 6,593 | Caipirojka recipe adjustment |
| Kahlua 750ml | +0.01 | +₹138 | — | Recipe card not mapped for Espresso Martini |
| Kelzai Volcanic Water | +1.00 | +₹21 | 84 | NA category over-count |
🎁 NC (No-Charge) controls are the pulse of bar discipline. Feb 2025: Total NC Cost ₹43,686 (0.79% of net sales) against NC Sales value of ₹1,31,058 (2.36%). The Infusion program and Walnut Tree events are the dominant NC categories, both legitimate but need POS recipe linkage. Management comps and unclassified staff NCs need an authorization trail.
₹43,686
Total NC Cost
0.79% of net sales
₹1,31,058
NC Sales Value
2.36% of revenue
33.3%
NC Cost Ratio
Cost as % of NC sales
95
NC Covers Feb
12.8% of 742 total
NC by Authorizing Category
// Summary view| NC Category | Cost (₹) | Sales Value (₹) | Authorization |
|---|---|---|---|
| Infusion (R&D) | 2,200 | 23,000 | Authorized |
| Walnut Tree (Event) | 645 | 13,000 | Authorized |
| Chef Viraj (Staff/Mgmt) | 1,764 | 6,000 | Needs Trail |
| Cocktail Trial | 852 | 3,900 | Needs Trail |
| Sagar Sir (Mgmt Comp) | 297 | 1,925 | Mgmt Comp |
| Ankit Sir (Mgmt Comp) | 85 | 500 | Mgmt Comp |
| Complementary (Guest) | 223 | 875 | Guest Comp |
| Spoilage Write-off | 0 | 3,000 | Spoilage |
| Shruti Pandit (PR/Media) | 27 | 300 | PR |
| Debu / Gautam Pani | 69 | 360 | Unclassified |
NC Cost Share Chart
// By category valueNC cost by category, Feb 2025
NC Item Detail: High Value Items
// Items with NC qty > 2 or cost > ₹200| POS Item | NC Category | NC Qty | Unit Cost (₹) | Total Cost (₹) | Sales Value (₹) | Flag |
|---|---|---|---|---|---|---|
| Rock Paper Rum Sml | Walnut Tree / Infusion | 27 | 54 | 1,451 | 13,500 | High Vol NC |
| JW Blonde Lrg | Walnut Tree / Spoilage | 13 | 0 | 1 | 12,000 | Zero Cost: Verify |
| Tequila Jose Silver | Infusion | 4 | 106 | 423 | 2,400 | Infusion NC |
| Makers Mark Sml | Chef Viraj | 1 | 273 | 273 | 950 | Premium Staff NC |
| Corona (×3 occasions) | Chef Viraj | 5 | 187 | 935 | 2,250 | Recurring Staff |
| Smirnoff Apple Sml | Infusion | 2 | 60 | 120 | 900 | Infusion |
| Coffee Cappuccino | Sagar Sir | 7 | 42 | 294 | 1,925 | Mgmt Comp |
| Coffee Americano | Chef Viraj / Ankit Sir | 6 | 42 | 252 | 1,000 | Mgmt Comp |
| Old Pepper | Chef Viraj | 1 | 229 | 229 | 900 | Premium Cocktail NC |
| Yo Gin | Complementary | 1 | 223 | 223 | 875 | Guest Comp |
🔴 Critical: JW Blonde Lrg shows ₹0 cost for 13 NC units (₹12,000 sales value). This means the bottle was issued as NC but no cost was mapped in the POS, likely because JW Blonde was an infusion base without a recipe card. Any bottle leaving the bar without a cost entry creates an audit gap. Ensure every NC has: (1) an authorizing manager code, (2) a linked recipe or justification, and (3) a non-zero cost entry even for write-offs.
🍸 742 A La Carte covers + 95 NC covers, February 2025. Signature cocktails dominate revenue. Filter by category or cost band. Items above 35% gross cost need immediate pricing or recipe review.
All
🥃 Spirits
🍺 Beer
🍷 Wine
🥤 NA / Others
🔴 >35%
🟡 28–35%
⭐ Star <20%
| Item | Type | Category | A La Carte | NC Qty | Cost/Unit (₹) | Sale Price (₹) | Gross Cost % | Gross Revenue (₹) | Gross Profit (₹) | Status |
|---|
📅 Revenue grew 57% in 3 months, from ₹35.4L (Dec 2024) to ₹55.6L (Feb 2025). Beverage cost improved dramatically from 30.07% to 26.62%, driven by higher volume spreading fixed costs. NC as % of revenue has been consistent (2.13–2.36%), which is healthy. It signals a stable comp policy.
3-Month P&L: Full Comparison
// Dec 2024 → Jan 2025 → Feb 2025| Line Item | Feb 2025 (₹) | % Net Sales | Jan 2025 (₹) | % Net Sales | Dec 2024 (₹) | % Net Sales | Feb vs Jan Δ |
|---|---|---|---|---|---|---|---|
| Sales Revenue | 55,56,632 | — | 46,92,785 | — | 35,37,246 | — | +8,63,847 |
| NC Sales | 1,31,058 | 2.36% | 99,886 | 2.13% | 77,453 | 2.19% | +31,172 |
| Discount | 46,867 | 0.84% | 28,261 | 0.60% | 39,320 | 1.11% | +18,606 ↑ |
| Net Sales | 57,34,557 | — | 48,20,932 | — | 36,54,019 | — | +9,13,625 |
| Opening Stock | 20,98,754 | 37.77% | 22,61,427 | 48.19% | 25,03,247 | 70.77% | −1,62,673 |
| Purchases | 13,84,459 | 24.92% | 11,20,485 | 23.88% | 8,21,696 | 23.23% | +2,63,974 |
| Closing Stock | 20,04,258 | 36.07% | 20,98,754 | 44.72% | 22,61,427 | 63.93% | −94,496 |
| NC Cost | 43,686 | 0.79% | 33,295 | 0.71% | 25,818 | 0.73% | +10,391 |
| Net Variance | +41,161 | +0.74% | +2,764 | +0.06% | −32,171 | −0.91% | +38,397 |
| Shortage | −23,045 | −0.41% | −15,673 | −0.33% | −46,734 | −1.32% | −7,372 |
| Excess | +64,206 | +1.16% | +18,437 | +0.39% | +14,563 | +0.41% | +45,769 |
| Real Cost | 14,78,956 | 26.62% | 12,83,158 | 27.34% | 10,63,516 | 30.07% | +1,95,798 |
| Ideal Cost | 15,20,117 | 27.36% | 12,85,922 | 27.40% | 10,31,345 | 29.16% | +2,34,195 |
| Party Liquor Sales | 3,15,270 | 5.67% | 2,93,140 | 6.25% | 3,56,664 | 10.08% | +22,130 |
| Party Liquor Cost % | 34.67% | — | 35.78% | — | 32.68% | — | −1.11pp |
Cost % Trend
// Real vs Ideal, improving trajectoryReal beverage cost %, 3 months · Target: 25–28%
4
Urgent Actions
This week
4
Review Items
Within 2 weeks
3
Opportunities
Margin levers
~₹2.4L
Monthly Upside
If all actions executed