Restaurant Client 123 Any Street St. Louis, MO 63000 December 31, *

CURRENT

TWELVE

CURR.

YTD

PERIOD

MONTHS

%

%

FOOD SALES

301 - Sales - Food

$

48,067.38

$

558,075.15

100.00

100.00

TOTAL FOOD SALES

48,067.38

558,075.15

100.00

100.00

FOOD COSTS

311 - Purchases - Food

17,669.25

204,061.30

36.76

36.57

TOTAL FOOD COSTS

17,669.25

204,061.30

36.76

36.57

BEVERAGE SALES

341 - Sales - Beverages

$

34,655.79

$

411,558.07

100.00

100.00

TOTAL BEVERAGE SALES

34,655.79

411,558.07

100.00

100.00

BEVERAGE COSTS

351 - Purchases - Beverages

12,199.73

127,824.66

35.20

31.06

TOTAL BEVERAGE COSTS

12,199.73

127,824.66

35.20

31.06

PRIME COST (F + B + LABOR)

57,237.44

604,063.82

69.19

62.30

ALL SALES

Total Food Sales

48,067.38

558,075.15

58.11

57.56

Total Beverage Sales

34,655.79

411,558.07

41.89

42.44

TOTAL SALES

82,723.17

969,633.22

100.00

100.00

TOTAL COSTS OF SALES

29,868.98

331,885.96

36.11

34.23

TOTAL GROSS PROFIT

52,854.19

637,747.26

63.89

65.77

OTHER INCOME

902 - Cash Over/Short

$

154.58

658.36

0.19

0.07

906 - Video Game Income

1,248.75

15,117.75

1.51

1.56

907 - Insurance Claim

0.00

3,177.00

0.00

0.33

TOTAL OTHER INCOME

1,403.33

18,953.11

1.70

1.95

TOTAL INCOME

54,257.52

656,700.37

65.59

67.73

CONTROLLABLE EXPENSES

21,947.20

232,235.55

26.53

23.95

Salaries & Wages

Employee Benefits

5,421.26

39,942.31

6.55

4.12

Direct Operating Expenses

5,191.11

48,941.28

6.28

5.05

Marketing

6,698.18

67,888.15

8.10

7.00

Energy & Utility Services

2,248.26

33,850.14

2.72

3.49

Administrative & General Expense

6,205.73

82,030.73

7.50

8.46

Repairs & Maintenance

588.88

9,554.25

0.71

0.99

TOTAL CONTROLLABLE EXPENSES

48,300.62

514,442.41

58.39

53.06

TOTAL INCOME LESS CONTROLLABLE

$

5,956.90

$

142,257.96

7.20

14.67

TOTAL OCCUPANCY COSTS

5,297.74

72,140.69

6.40

7.44

INCOME BEFORE INT, DEPR & TAX

659.16

70,117.27

0.80

7.23

TOTAL INTEREST EXPENSE

1,450.62

17,430.56

1.75

1.80

TOTAL DEPRECIATION EXPENSE

1,516.47

26,795.79

1.83

2.76

NET PROFIT or (LOSS)

$

(2,307.93)

$

25,890.92

(2.79)

2.67

Restaurant Client

123 Any Street

St. Louis, MO

63000

December 31, 2000

OPERATING STATEMENT

CURRENT

TWELVE

CURR.

YTD

PERIOD

MONTHS

%

%

SALARIES & WAGES

403

- Wages - Cook

9,838.98

88,309.41

11.89

9.11

404

- Wages - Bus/Dishwash

1,686.55

22,329.82

2.04

2.30

405

- Wages - Servers

2,287.28

32,646.68

2.76

3.37

406

- Wages - Host

914.78

16,020.88

1.11

1.65

409

- Wages - Bar

2,364.20

37,830.43

2.86

3.90

412

- Wages - Managers

4,267.86

32,148.89

5.16

3.32

414

- Wages - Training

587.55

2,949.44

0.71

0.30

TOTAL SALARIES & WAGES

21,947.20

232,235.55

26.53

23.95

EMPLOYEE BENEFITS

431

- FICA Tax

3,241.60

27,919.91

3.92

2.88

432

- Unemployment & City Taxes

707.31

3,791.05

0.86

0.39

435

- Health & W/C Insurance

1,422.35

7,270.35

1.72

0.75

439

- Medical Expense

50.00

861.00

0.06

0.09

460

- Employee Training & Education

0.00

100.00

0.00

0.01

TOTAL EMPLOYEE BENEFITS

5,421.26

39,942.31

6.55

4.12

DIRECT OPERATING EXPENSES

509 - Contract Cleaning & Contractors

513.00

9,650.13

0.62

1.00

510

- Tableware, Linen, & Silverwar

1,195.69

7,955.23

1.45

0.82

511

- Kitchen Utensils

60.00

1,243.10

0.07

0.13

512

- Menus & Drink Lists

23.40

485.49

0.03

0.05

513

- Flowers & Decorations

0.00

77.75

0.00

0.01

514

- Cleaning, Bar & Paper Supplie

2,808.95

17,628.26

3.40

1.82

517

- Music & Entertainment

249.69

4,001.75

0.30

0.41

548

- Permits & Licenses

0.00

2,870.24

0.00

0.30

583

- Uniforms

0.00

980.96

0.00

0.10

595

- Miscellaneous

340.38

4,048.37

0.41

0.42

TOTAL DIRECT OPERATING EXP.

5,191.11

48,941.28

6.28

5.05

MARKETING

533

- Comps, Coupons & Discounts

6,698.18

66,418.80

8.10

6.85

534 - Advertising

0.00

1,469.35

0.00

0.15

TOTAL MARKETING

6,698.18

67,888.15

8.10

7.00

ENERGY & UTILITY SERVICE

526 - Utilities

1,959.79

30,297.20

2.37

3.12

527

- Waste Removal

288.47

3,552.94

0.35

0.37

TOTAL ENERGY & UTILITY

2,248.26

33,850.14

2.72

3.49

ADMINISTRATIVE & GENERAL

612

- Postage & Delivery

0.00

237.01

0.00

0.02

616

- Officer Salaries

3,168.00

47,388.00

3.83

4.89

629

- Telephone - Restaurant

317.17

3,666.04

0.38

0.38

635

- Liquor Liability Insurance

0.00

2,730.00

0.00

0.28

645

- Other Taxes

0.00

45.00

0.00

0.00

655

- Contributions

40.00

40.00

0.05

0.00

664

- Professional Fees

945.84

9,697.20

1.14

1.00

666

- Office - Printing & Supplies

548.33

4,319.21

0.66

0.45

667

- Bank & Merchant Charges

1,040.44

13,155.87

1.26

1.36

670

- Protective Services

124.00

244.00

0.15

0.03

Restaurant Client

123 Any Street

St. Louis, MO

63000

December 31, 2000

OPERATING STATEMENT

CURRENT

TWELVE

CURR.

YTD

PERIOD

MONTHS

%

%

680

- Dues & Subscriptions

21.95

508.40

0.03

0.05

TOTAL ADMINISTRATIVE & GEN.

6,205.73

82,030.73

7.50

8.46

REPAIRS & MAINTENANCE

530

- Repairs - Buildings

20.00

2,268.67

0.02

0.23

531

- Repairs - Equipment

568.88

7,285.58

0.69

0.75

TOTAL REPAIRS & MAINTENANCE

588.88

9,554.25

0.71

0.99

OCCUPANCY COSTS

720

- Rent

5,198.74

63,491.94

6.28

6.55

721 - Equipment Rental

99.00

1,234.91

0.12

0.13

735

- Insurance - BuildingContents

0.00

4,997.56

0.00

0.52

745

- Personal Property Tax

0.00

2,416.28

0.00

0.25

TOTAL OCCUPANCY COSTS

5,297.74

72,140.69

6.40

7.44

INTEREST EXPENSE

950 - Interest

1,450.62

17,430.56

1.75

1.80

TOTAL INTEREST EXPENSE

1,450.62

17,430.56

1.75

1.80

DEPRECIATION

775

- Depreciation - Fixtures & Equ

1,200.00

22,984.79

1.45

2.37

776

- Amortization - Leasehold Impr

5.05

67.00

0.01

0.01

778

- Amortization

311.42

3,744.00

0.38

0.39

TOTAL DEPRECIATION

1,516.47

26,795.79

1.83

2.76