The profit and loss (P&L) statement is a financial statement that summarizes the revenues, costs, and expenses incurred during the month.
| P&L Summary | KPIs |
| Restaurant Available (Seats) Restaurant Occupied (Seats) – Nbr of Covers Restaurant Occupancy Average per Cover | 9,300 367 3.9% 332 |
Graph
| Items | MAD | % |
| Revenue Restaurant – Food Bars – Beverages Event /Banquet & Misc Other Operating Commission | 47,091 74,693 0 0 | 61.3% 38.7% 0% 0% |
| Total Revenue | 121,783 | 100% |
| Cost of Sale Restaurant – Food Bars / Beverage Events / Banquet & Misc | 12,645 16,850 0 | 26.9% 22.6% 0% |
| Total Cost of Sale | 29,495 | 24.2% |
| Operating Expenses Restaurant & Bars Contract Labour Parking Laundry & Valet Menu Printing Housekeeping | 3,669 21,017 2,100 390 0 0 | 3.0% 17.3% 1.7% 0.3% 0% 0% |
| Total Operating Expenses | 27,175 | 22.3% |
| Total Payroll & Related Expenses | 122,313 | 100.4% |
| Undistributed Expenses Administration & General Sales & Marketing Repairs & Maintenance Utility Costs | 2,799 0 1,100 6,023 | 2.3% 0% 0.9% 4.9% |
| Total Undistributed Expenses | 9,923 | 8.1% |
| Total Cost of Sale & Overall Expenses | 188,906 | 155.1% |
| Gross Operating Profit | -67,123 | -55.1% |
| Fixed Charges Management Fee Rent – Restaurant Owners Expenses Owners Income Insurances | 55,000 30,000 0 1,159 0 | 45.2% 24.6% 0% 1% 0% |
| EBITDA | -153,282 | -125.9% |