Guide · Weekly P&L

The weekly P&L a single restaurant should have

Not the accountant's monthly statement. One page, every Monday, that tells the owner whether last week made money and why. Here is what is on it, where each number comes from, and how to build one without new software.

Why weekly, and why one page

A month hides three bad weeks inside one acceptable number. A supplier price change shows up in days; by the time the accounts close six weeks later, the cause has moved on and nobody remembers the week it started. Weekly is the shortest cycle at which a restaurant can still act on what it sees.

One page, because the owner is reading it on a phone between two other jobs. Five lines, three ratios, one flag. If it takes longer than three minutes to read, it will not be read.

The lines on the page, and where each comes from

LineSourceRule
Net sales, ex VATPOS sales report by channelVAT on its own line, never inside sales
Aggregator commissionPlatform statements, at the contract rateShown as a cost, per platform, so its share of sales is visible
Food & packagingSupplier invoices + stock countActual, not theoretical; missing invoices are flagged, not guessed
Store labourRoster or clock exportStore staff only; the owner's time and head office stay off this page
Store contributionDerivedWhat the store itself earned before rent, marketing and head office
sample data
Weekly P&L — Store onlyWeek 34 · Mon–Sun
Net salesAED 41,280
Orders1,116
Avg ticket37.0
Food cost31.4%
LineThis weekvs last% sales
Net sales (ex VAT)41,280+6.2%100%
Aggregator commission−7,430+1.1pt18.0%
Food & packaging−12,960+2.3pt31.4%
Store labour (4)−3,8109.2%
Store contribution17,080+2.9%41.4%

Drink attach 0.46 (target 0.50) · Combo mix 22% · Flag: food cost up 2.3pt — cream price +14% on 3 invoices.

A sample of the page. Store-only, ex VAT, this week against last, one flag at the bottom naming the cause.

The three ratios that matter

Food cost as a share of sales

Read the trend, not the level. Up two points in one week has a cause — a price, a portion, a count — and the cause has a name.

Aggregator share of sales

How much of your revenue passes through platforms, and what that costs. When this climbs, the store can grow sales and lose contribution at the same time.

Store labour as a share of sales

Against the roster you planned. A quiet week with full staffing is an ordinary decision; three of them in a row is a pattern.

Store-only, or the whole business?

The weekly page is store-only: what the store took in and what it cost to run the store. Rent, marketing, the owner's salary and head office belong on a separate page, monthly, because they do not change week to week and they blur the operating signal when mixed in.

Keeping them apart answers two different questions cleanly: "is the store working?" every Monday, and "is the business working?" once a month. Owners who merge the two usually end up unable to answer either.

How to build it in a spreadsheet

Fix the week

Monday to Sunday, always. A week that moves is a page nobody trusts.

Three exports, one folder

POS sales by channel, platform statements, roster. Same names, same place, every week.

Invoices in, count done

Food cost needs both. If the count was skipped, the page says so instead of showing a number.

Last week beside this week

Every line gets a comparison column. The page is about movement, not totals.

One flag

The single biggest deviation, with its cause in one sentence, at the bottom of the page. That sentence is the whole point.

Same time, same person, not the owner

Filled on Monday morning by someone whose job it is. Read by the owner before noon.

Questions owners ask

Do I need accounting software to have a weekly P&L?

No. The weekly page is built from three exports you already have — POS sales, the platforms' statements and your roster — plus the invoices and a stock count. A spreadsheet is enough. Your accountant's monthly statement is a different document with a different job.

How should VAT appear on the page?

Net sales are shown excluding VAT, with the VAT collected on its own line so the owner sees it as money that is not theirs. Mixing it into sales is the most common reason a restaurant thinks it is more profitable than it is.

Who fills it in every week?

Someone who is not the owner, on a fixed day, from the exports, with the owner reading it on Monday. If it depends on the owner finding time, it stops after three weeks — we have watched that happen in every business we have run.

Can Backhouse run it for us?

Yes. A weekly one-page P&L and a monthly close within three working days are the two standing deliverables of Monthly Ops. Most clients start with the Number Audit so the first week starts from clean recipes and reconciled payouts.

Stop reading the numbers alone.

Monthly Ops delivers this page every week and the close within three working days. Most clients start with a Number Audit so week one begins from a clean baseline.

Ask about Monthly Ops