09年8月份财务分析

1、来必堡餐饮有限公司宁波分公司2009年8月份财务分析目 录1、本期实际与年度预算对比2、本期实际与去年同期对比3、本期实际与上月份对比4、各门店日均收入对比5、各门店毛利率对比6、原材料价格对比7、礼券回收金额对毛利率的影响8、毛利率专项分析 大粱 店与通途店对比 西河店与苍水店对比9、各门店餐巾纸用量对比10、各门店电话费对比11、各门店千元用量对比12、各门店利润表列示8月份实际与年度预算比较 单位：万元项 目 预算汇总占收入比实际汇总占收入比可比差额18家店18家店一、营业收入728.16615.08-113.08减：营业折扣11.711.63%11.021.82%-0.69 营业净收入

2、716.45604.06-112.39减：营业成本313.4743.75%258.3442.77%-55.13 毛利率56.25%57.23%0.99%三、营业费用288.3940.25%275.3345.58%-13.06 人工成本81.4111.36%100.2516.60%18.84 水电费27.493.84%25.014.14%-2.48 燃料费34.94.87%21.983.64%-12.92 物料消耗13.881.94%12.482.07%-1.4四、经营利润73.6135.32-38.29减：管理费用20.582.87%25.34.19%4.72 人工成本9.214.95.7 差

3、旅费0.950.91-0.04五、营业利润51.468.73 -42.73六、净利润51.817.23%8.92 1.48%-42.89 非经营性项目0.64 调整后净利润9.56 8月份实际与去年同期比较 单位：万元项 目 本月数占净收入去年同期占净收入12家店百分比12家店百分比一、营业收入421.6467.83减：营业折扣7.131.72%5.991.30% 营业净收入414.47461.84减：营业成本175.6242.37%200.4443.40% 毛利率57.63%56.60%三、营业费用180.7543.61%185.4640.16% 人工成本68.5316.53%53.1211

4、.50% 水电费17.254.16%18.984.11% 燃料费15.413.72%22.424.85% 物料消耗8.512.05%10.742.33%四、经营利润33.8364.05减：管理费用25.36.10%22.734.92% 人工成本14.93.59%12.292.66% 差旅费0.910.22%0.770.17%五、营业利润7.2439.65六、净利润7.351.77%39.948.65% 非经营性项目0.64 调整后净利润7.991.93%39.948.65%8月份实际与上月比较项 目 本月数占净收入上月数占净收入17家店百分比17家店百分比一、营业收入583.48590.47减

5、：营业折扣10.851.89%11.82.04% 营业净收入572.63578.67减：营业成本244.4642.69%244.2642.21% 毛利率57.31%57.79%三、营业费用260.3145.46%256.2344.28% 人工成本95.6916.71%91.8115.87% 水电费23.444.09%25.064.33% 燃料费20.873.64%20.813.60% 物料消耗11.912.08%11.051.91%四、经营利润34.5746.267.99%减：管理费用25.34.42%30.025.19% 人工成本14.92.60%12.732.20% 差旅费0.910.16

6、%1.120.19%五、营业利润7.9814.872.57%六、净利润8.1816.23 非经营性项目0.649 调整后净利润8.821.54%25.234.36% 各门店日均收入对比 店 名本期实际上月数差 额同期数差 额年度预算数差 额翠柏店2060021044-44421254-65422249-1649世纪店143301417515512594173614010320西河店1346914020-55114739-127016646-3177苍水店1267713643-96615829-315217268-4591中山店1058410576812490-190614010-3426王隘店

7、963710241-60410015-37811077-1440彩虹店90389767-72913027-398914140-5102金帆店84999290-79110581-208210752-2253曙光店78128399-5879205-139311332-3520和邦店73117878-56712215-490413390-6079红玉店72077405-1988784-15779560-2353芙蓉店1690716170737168773017919-1012兴建店10935104574787134380191221813海山店9410910530510316-90610752-13

8、42老店合计158416162170-3754175060-16644192227-33811通途店103129690622大粱店97179191526解放店627354008738883百丈店10138新店合计26302242812021 日均收入图表 台风对营业额的影响日 期曙光店金帆店翠柏店彩虹店世纪店8月8日66127502217786371130068月9日532181551758660969505小计11933156573936412467225118月15日81458428196007196126988月16日8084978322576685513350小计16229182114

9、21761405126048差 额42962554281215843537 门店毛利率对比 门 店 本期实际数上期实际去年同期上期发生数 差 额去年同期数差 额翠柏店62.03%59.95%2.08%57.60%4.43%西河店59.02%59.94%-0.92%56.70%2.32%苍水店55.22%54.93%0.29%59.10%-3.88%彩虹店60.17%61.25%-1.08%56.90%3.27%中山店54.32%56.34%-2.02%57.80%-3.48%和邦店55.36%57.00%-1.64%59.30%-3.94%世纪店57.45%58.01%-0.56%57.70%

10、-0.25%王隘店57.30%60.21%-2.91%55.00%2.30%金帆店58.20%60.48%-2.28%57.40%0.80%红玉店57.75%55.61%2.14%56.40%1.35%曙光店56.42%56.91%-0.49%刚开业解放店57.40%57.31%0.09%未开业大粱店55.02%55.61%-0.59%未开业通途店58.23%56.54%1.69%未开业百丈店55.84%未开业宁波区平均57.32%57.86%-0.54%57.39%-0.07%芙蓉店55.92%57.38%-1.46%装修海山店52.46%52.73%-0.27%52.50%-0.04%兴建

11、店57.06%58.68%-1.62%51.50%5.56%舟山区平均55.15%56.26%-1.11% 原材料价格对比原料品名8月份7月份差 额 大白菜0.530.490.04 白花菜1.791.630.16 小葱1.050.890.16 青菜1.160.740.42 卷心菜0.580.470.11 大红椒4.53.51 梅豆2.10.951.15 青瓜0.950.520.43 五花肉9.28.770.43 纯精肉9.58.970.53 小排7.87.20.6 肉末7.97.50.4 礼券回收金额门 店6月份7月份8月份加礼券毛利率净毛利率翠柏店57255316452862.30%62.0

12、3%西河店46755025412659.42%59.02%苍水店70906741625055.92%55.22%彩虹店44853880324560.63%60.17%中山店50855025451554.94%54.32%和邦店58154601419156.17%55.36%世纪店48955475431557.86%57.45%王隘店39803869352557.79%57.30%金帆店1100100574558.32%58.20%红玉店23602575189058.10%57.75%曙光店24622155218356.81%56.42%解放店27452420238057.92%57.40%老店

13、平均50417 48087 41893 58.02%57.55%大粱店23127 8361 308055.47%55.02%通途店4505 680 385058.60%58.23%百丈店438056.45%55.84% 门店毛利率对比 项 目大粱店通途店 差 额影响毛利率 营业毛收入310284322640-123561.77% 营业折扣9037295960780.80% 营业净收入301247319681-18434 营业成本1355131335311982 毛利率55.02%58.23%-3.21% 礼券回收30803850-770大粱店-通途店 净收入301247元319681元原料名称

14、大粱店通途店成本占成本比例成本占成本比例 蔬菜1696112.50%1550311.61% 鲜肉2760320.37%2626719.67% 冻品107898.00%124489.32% 禽蛋74415.49%83576.26% 水产2570718.97%2261216.93% 干货26181.93%23311.75% 豆制品47423.50%38252.86% 米面1705012.58%1771613.27% 色拉油9191(80斤)6.78%7290(63斤)5.46% 调料74745.52%92866.95% 酒水41023.03%54824.10% 毛利率对比 项 目西河店苍水店 差

15、额影响毛利率 营业毛收入421865401535203302.21% 营业折扣43208538-42180.48% 营业净收入41754539299724548 营业成本171123175969 毛利率59.02%55.22%3.80% 礼券回收41266250-21240.24%西河店-苍水店 毛利率对比净收入417545元392996元原料名称西河店苍水店成本占成本比例成本占成本比例 蔬菜2198512.85%2208912.55% 鲜肉3218918.81%3501219.90% 冻品122967.18%156348.88% 禽蛋94605.53%93845.33% 水产3214518.

16、78%3001617.06% 干货41062.40%33511.90% 豆制品53393.12%47312.69% 大米1869110.92%2114712.02% 色拉油107836.30%114356.50% 调料114176.67%118386.73% 酒水65873.85%53533.04% 餐巾纸用量对比门 店7月用量月营业收入万元用量8月用量月营业收入万元用量翠柏店516包65.24万7.9504包63.86万7.89西河店265包43.47万6.1249包41.75万5.96苍水店310包42.29万7.33208包39.30万5.29曙光店221包26.04万8.49224包2

17、4.22万9.25中山店202包32.78万6.16198包32.81万6.03和邦店205包24.42万8.39181包22.67万7.98红玉店218包22.96万9.49230包22.34万10.29王隘店194包31.75万6.11172包29.88万5.76世纪店240包43.95万5.46227包44.42万5.11金帆店148包28.80万5.14132包26.35万5.1解放店156包17.39万8.97195包19.44万6.62彩虹店150包30.28万4.95190包28.02万6.78 门店电话费对比门 店通讯费门 店通讯费曙光店44.2中山店159.3翠柏店50金帆店

18、134.2王隘店62.2世纪店129.4红玉店68.7大粱店104.2彩虹店69.3和邦店94.5解放店73.6芙蓉店178苍水店78.7海山店143西河店87兴建店99.59 千元用量对表门 店水电煤本期同期本期同期本期同期翠柏店1.05 0.9437.8327.158.28 6.83西河店1.31 156.7848.768.02 7.44苍水店1.35 1.1841.5630.438.91 7.03彩虹店1.19 1.0638.4138.417.14 8.05中山店1.57 1.3661.8143.398.38 8.26世纪店1.23 1.3121.7921.317.43 8.45曙光店1

19、.16 1.3139.1724.8210.12 12.44王隘店1.50 1.552.3556.310.68 7.34金帆店1.00 0.750.00 33.547.59 7.16红玉店2.001.1750.8446.868.28 7.9解放店1.21 60.3512.82 通途店1.10 50.9911.00 大粱店1.43 51.4810.62 百丈店1.00 46.4910.34 兴建店0.77 0.8724.9122.476.2110.4海山店1.03 0.8146.3835.879.267.49芙蓉店0.73 1.0327.1920.745.707.5各门店损益明细表-1 单位：万元

20、 项 目 翠柏店世纪店西河店苍水店王隘店金帆店彩虹店中山店一、营业收入64.2444.9642.1940.1530.4226.328.7533.86减：营业折扣0.380.530.430.850.550.731.05 营业净收入63.8644.4341.7639.329.8726.328.0232.81减：营业成本24.2518.917.1117.612.7611.0111.1614.99 毛利率62.03%57.46%59.03%55.22%57.28%58.14%60.17%54.31%三、营业费用26.4615.4417.2315.9213.2812.0114.5215.36 人工成本7

21、.966.896.216.855.164.495.16.43 水电费3.10.972.381.030.641.271.331.2 燃料费2.21.611.631.70.041.020.971.34 物料消耗1.190.750.840.80.580.250.520.58四、经营利润8.797.555.043.552.131.90.740.59减：管理费用 人工成本 差旅费五、营业利润8.797.595.043.552.141.90.740.63六、净利润8.417.595.153.552.141.90.740.63各门店损益明细表-2 单位：万元 项 目 大粱店和邦店红玉店解放店曙光店通途店一、营业收入31.0323.5122.7519.8724.7832.26减：营业折扣0.90.850.410.420.560.3 营业净收入30.1322.6622.3419.4524.2231.96减：营业成本13.5510.129.448.2810