GGB Toolkit · Control
22 June 2026
The Restaurant Monthly P&L Template
Most owners read a P&L built for the accountant, not the operator. This is the operator’s version — every line as a % of revenue, so you can see where the money goes and compare to typical ranges. Fill it in monthly.
Fill-in template · GGB framework
Monthly P&L
| Line | AED | % of revenue | Typical range |
|---|---|---|---|
| Revenue — dine-in | |||
| Revenue — delivery | |||
| Total revenue | 100% | ||
| Food & beverage cost | 28–35% | ||
| Labour (incl. benefits) | 25–33% | ||
| Prime cost (F&B + labour) | under ~60% | ||
| Rent | 8–12% | ||
| Delivery commission | varies by mix | ||
| Utilities | 3–5% | ||
| Marketing | 2–5% | ||
| Other overheads | |||
| Net profit |
Ranges are typical industry indications, not targets or promises. Your concept, location and channel mix set your real numbers.