Revenue
$42,900
−1.8%
ShopwiseStore management report
Corner Cup CoffeeNeighborhood café (fictional sample store)
Mar 2026 · Monthly report · Issued 2026-04-03
Status: watch
Operating profit fell $1,370, led by lower revenue (fewer customers outweighed higher average spend), with higher food cost and other expenses adding. The FL ratio is above the guide, which is the point to watch.
This month at a glance
Customers fell 6.2% while average spend rose 4.6%, so revenue fell $800. Food cost rose 4.7% while revenue fell 1.8%; if food cost had moved in line with revenue, it would have been about $900 lower. Higher food cost pushed operating profit down by $620, and other expenses added to the drop. Part-time labor fell and pushed profit up, which only partly offset these. Revenue is above break-even revenue; the safety margin is 28.1% and is within the guide.
Terms used in this report
- Gross profit (margin)
- Revenue minus cost of goods — what the business keeps. As a share of revenue: gross margin.
- FL ratio
- F = food cost, L = labor. Their combined share of revenue — the key cost metric for food service. Guide: below 60%.
- FLR ratio
- FL plus R = rent. Shows the weight of costs including fixed rent. Guide: below 70% provisional benchmark.
- Labor distribution rate
- Labor cost as a share of gross profit — "how much of what we earned went to people". Guide: below 50%.
- Break-even point
- The revenue at which the business neither loses nor makes money. Safety margin = distance to it.
- Average spend
- Average amount paid per customer. Revenue ÷ customers.
Key figures
Revenue
$42,900
vs last month −1.8% / −5.1% vs the 15-month average
Operating profit
$6,150
vs last month −$1,370 (−18.2%)
Operating margin
14.3%
last month 17.2% → −2.9pt
Customers
4,560
vs last month −6.2%
Average spend
$9.41
last month $8.99 → +4.6%
FL ratio
65.4%
watch zone / +1.9pt
* Some status colours use provisional thresholds. You can replace provisional benchmarks with your own on the store settings page.
What moved revenueWhy did revenue fall?
Customers
4,560
−6.2%
×
Average spend
$9.41
+4.6%
Fewer customers moved revenue by −$2,698.
Higher average spend moved revenue by +$1,898.
Each visit brought in more, but there were fewer visits, and that came out as lower revenue. These figures do not show why customers fell or why average spend rose, nor how many of each item were sold or what each customer bought.
Why profit fell by $1,370from last month to this month
Feb profit
$7,520
→
−$1,370 (−18.2%)
Mar profit
$6,150
+ Pushed profit up
Labor cost fellmostly part-time
+$300
− Pushed profit down
Revenue fell
−$800
Food cost roseratio 32.5% (+2.0pt)
−$620
Other expenses roseutilities, communications, supplies, misc.
−$250
Pushed up +$300
Pushed down −$1,670
Net −$1,370
Lower revenue and higher food cost are the two largest pushes down on operating profit, with other expenses adding. Part-time labor fell 4.8% while customers fell 6.2%; if part-time had moved in line with customers, it would have been about $100 lower.
Revenue and profit (last 15 months)
Monthly revenue ($)
Monthly operating profit ($)
The dotted line is this store's own 15-month average. Revenue is 5.1% below this store's own average over 15 months. Operating profit is 27.6% below its own average over the same months.
* Revenue in this period ranged from $49,600 (Dec 2025) to $40,100 (Feb 2025). The comparison is against the season-blended 15-month average, so it does not tell whether Mar is normal for that month. Once 24 months of history exist, the basis switches to year over year to remove seasonality.
Outlook for this fiscal yearBased on the data so far
Period: Jan 2026 – Dec 2026 (fiscal year)
Actual (Jan – Mar, 3 months)Operating profit $20,490 / revenue $129,100
Outlook for the remaining 9 monthsabout $63,700–$110,200
Full-year operating profit (outlook)about $84,200–$130,700
Full-year revenue (outlook)about $531,100–$593,500
Last fiscal year (Jan 2025 – Dec 2025), actual$106,840
Last year's actual falls inside the outlook range (about level with last year).
Apr – Dec (9 months): the same month last year, scaled by this year's change so far (revenue +2.4%, costs +2.8%). The range comes from this store's own month-to-month variation (3 months). The fewer months of data, the wider the range.
Operating profit is before tax; this is not a tax calculation, nor accounting or tax advice. For sole proprietors, the owner's own pay is not included in costs.
* The values behind the outlook range (months averaged, range width) are provisional.
Cash at month endHow many months of total expenses does it cover?
Cash at the end of Mar 2026$58,400
Months of average total expensesabout 1.6 months
Months of total expenses: watch zone provisional benchmark
Guide: at least 3 months of total expenses (below 1 month: danger zone)
Average monthly total expenses: $36,203, the average for Jan 2026 – Mar 2026 (3 months). Total expenses are all the expenses entered for a month (revenue minus operating profit). This is a yardstick based on your usual monthly total expenses; it is not a forecast.
| Month | Month-end cash | Change from previous month | Operating profit | Money in and out besides operating profit |
|---|---|---|---|---|
| Oct | $56,760 | +$3,510 | $9,610 | −$6,100 |
| Nov | $59,740 | +$2,980 | $9,080 | −$6,100 |
| Dec | $63,360 | +$3,620 | $11,020 | −$7,400 |
| Jan | $59,980 | −$3,380 | $6,820 | −$10,200 |
| Feb | $61,200 | +$1,220 | $7,520 | −$6,300 |
| Mar | $58,400 | −$2,800 | $6,150 | −$8,950 |
The change in cash also includes things such as taxes, loans and repayments, owner withdrawals, equipment purchases and the timing of payments, so it differs from operating profit. The lowest month-end cash in the last 12 months was $43,810 in Apr 2025. Measured against average monthly total expenses for Jan 2026 – Mar 2026 ($36,203 a month), month-end cash covers about 1.6 months. Month-end cash fell $2,800, and money in and out besides operating profit was −$8,950; these figures do not show what that consists of.
“Money in and out besides operating profit” = change from the previous month − operating profit. The app cannot tell what it consists of.
Based on the month-end balance entered (business bank accounts plus cash on hand).
Sales by time of dayWhich part of the day brings in your sales?
| Time slot | Sales | Share of sales / Share of opening hours | Sales per hour vs. average | Per opening hour | From last month |
|---|---|---|---|---|---|
| Morning (7:00–10:00) | $15,600 | 36.4% / 25.0% | 1.45 | about $168 | +$300 |
| Midday (10:00–13:00) | $13,100 | 30.5% / 25.0% | 1.22 | about $141 | −$300 |
| Afternoon (13:00–16:00) | $8,700 | 20.3% / 25.0% | 0.81 | about $94 | −$700 |
| Late afternoon (16:00–19:00) | $5,500 | 12.8% / 25.0% | 0.51 | about $59 | −$100 |
| Morning | Midday | Afternoon | Late afternoon | |
|---|---|---|---|---|
| Oct | 37.4%1.50 | 31.0%1.24 | 19.2%0.77 | 12.4%0.50 |
| Nov | 37.9%1.52 | 29.8%1.19 | 19.2%0.77 | 13.1%0.52 |
| Dec | 37.3%1.49 | 29.2%1.17 | 20.2%0.81 | 13.3%0.53 |
| Jan | 36.0%1.44 | 29.6%1.19 | 21.2%0.85 | 13.2%0.53 |
| Feb | 35.0%1.40 | 30.7%1.23 | 21.5%0.86 | 12.8%0.51 |
| Mar | 36.4%1.45 | 30.5%1.22 | 20.3%0.81 | 12.8%0.51 |
Colour: green where sales per hour vs. average is 1.0 or above, pale below 1.0.
Per opening hour, sales were lowest in Late afternoon (16:00–19:00) and highest in Morning (7:00–10:00). Sales in Afternoon (13:00–16:00) fell $700, while Morning (7:00–10:00) rose $300. These monthly totals do not show why sales moved between time slots.
“Sales per hour vs. average” is the share of sales divided by the share of opening hours: 1.0 means sales in line with the hours a time slot is open; above 1.0, more sales per opening hour than average.
“Per opening hour” is the time slot's sales divided by its hours and the month's open days (7 days a week × 31 days ÷ 7 ≈ 31.0 days); an approximation.
These are monthly totals, so differences between days of the week do not show. The data does not include customers or how many people were scheduled, so it cannot tell whether staffing fits.
Based on the monthly sales entered for each time slot.
Sales by menu itemWhich menu items bring in most of your sales?
| Menu item | Sales | Share of sales | Cumulative within named menu items | Class | From last month |
|---|---|---|---|---|---|
| Latte | $9,800 | 22.8% | 26.3% | A | +$300 |
| Drip coffee | $6,400 | 14.9% | 43.4% | A | +$200 |
| Breakfast sandwich | $4,300 | 10.0% | 55.0% | A | −$200 |
| Cappuccino | $3,600 | 8.4% | 64.6% | A | −$300 |
| Cold brew | $3,100 | 7.2% | 72.9% | B | −$100 |
| Croissant | $2,500 | 5.8% | 79.6% | B | +$100 |
| Muffins | $2,200 | 5.1% | 85.5% | B | +$100 |
| Retail beans | $2,100 | 4.9% | 91.2% | C | −$100 |
| Bagels | $1,900 | 4.4% | 96.2% | C | −$100 |
| Tea | $1,400 | 3.3% | 100.0% | C | $0 |
| Other menu items | $5,600 | 13.1% | — | — | −$700 |
Latte rose $300, while Cappuccino fell $300. These figures do not show how many of each item were sold or what each customer bought.
Class: the named menu items, ranked by sales — A until their combined share reaches 70%, B until 90%, C for the rest (the largest is always A). Share is of total revenue; the cumulative figure is of the named menu items only, excluding other menu items. provisional benchmark
These are sales amounts only, so they do not show units sold, profit per menu item (no costs per menu item are entered), or why sales changed.
Based on the monthly sales entered for each menu item.
Cost structure (Mar)
Food cost F 32.5%
Labor L 32.9%
Rent R 9.3%
Other expenses 11.0%
Operating profit 14.3%
FL ratio (F + L)
65.4%
Café guide: below 60%. Above the guide
FLR ratio (F + L + R)
74.7%
Café guide: below 70%. Above the guide provisional benchmark
Gross margin
67.5%
vs last month −2.0pt / vs own 15-month avg −2.3pt
* A “provisional benchmark” is a general guide for the industry, set as a provisional value. You can replace provisional benchmarks with your own on the store settings page.
Labor breakdownsalaried staff are fixed, part-time is variable
Salaried staff (fixed)
$8,200
vs last month $0
Part-time (variable)
$5,900
vs last month −$300 (−4.8%) / 41.8% of labor
Part-time vs customers (change)
−4.8% / −6.2%
Part-time rose faster (or fell slower) than customers
* If part-time pay had moved in line with customers, it would have been about $100 lower. In practice staffing is not proportional (a minimum crew is always needed), so treat this as an assumption-based indication.
Warning gaugeshow far from the guide, in money
FL ratio
65.4%Healthy60%70%Danger
Above the guide (under 60%). Measured against 60%, the gap is about $2,300 a month — a rough figure for F and L combined, and the guide itself is a range, so treat it as indicative.
Baseline 62.5% (own 15-month average 62.5% × 100% + industry guide 60% × 0%). This month vs baseline +2.9pt.
⚠ If the current pace (+1.9pt a month) continued, it would reach the danger zone (70%) in about 2 month(s) (a simple linear extrapolation).
Labor distribution rate
48.7%Healthy50%60%Danger
Labor is 48.7% of gross profit $28,950 — within the 50% guide.
Baseline 46.2% (own 15-month average 46.2% × 100% + industry guide 50% × 0%). This month vs baseline +2.5pt.
⚠ If the current pace (+1.3pt a month) continued, it would reach the danger zone (60%) in about 9 month(s) (a simple linear extrapolation).
Break-even (CVP chart)
Break-even revenue$30,800
Actual revenue$42,900
Cushion above break-even+$12,100 (28.1%)
Safety margin: within guide provisional benchmark
In customers
Below about 106 customers a day, the store makes a loss. It now averages about 147 a day, a cushion of about 41.
Per month: about 3,278 customers to stay out of the red / this month 4,560
The month's open days are an approximation: 7 days a week × 31 days ÷ 7 ≈ 31.0 days. Assumes average spend ($9.41) and the variable-cost ratio stay as they are. The split between fixed and variable costs includes an estimate.
If revenue fell by 28.1%, it would reach the crossing point (the loss line). Last month's safety margin was 32.6% (−4.5pt). Fixed costs (salaried staff, rent, the fixed part of other expenses) can't move quickly, so the cushion is protected on the variable side (part-time labor, food cost). Revenue is above break-even revenue; the safety margin is 28.1%, within the guide. It was 32.6% last month, so the distance to break-even is smaller now.
Actions for this month
Now All of these can start with the data you have.
-
Check the $250 rise in other expenses
NowOther expenses pushed profit down alongside revenue and food cost. Start with the individual lines you entered under other expenses this month, because these figures do not show which line rose or why.
-
Review part-time shifts against customer counts
NowPart-time fell 4.8% while customers fell 6.2%. These figures do not show how people were scheduled, so start by listing who worked during Late afternoon (16:00–19:00) and comparing it with busier times.
With the data you have, proceed in this order:
- Put part-time pay and customer counts side by side, month by month: look for months where part-time pay rose but customers did not (this month's comparison is in the labor breakdown)
- This month, Late afternoon (16:00–19:00) brought in the least per opening hour (12.8% of sales in 25.0% of opening hours). Check how many people are scheduled then compared with other times
- After checking the busy days, trim only the times you know are quiet, a little at a time
⚠ Cutting the wrong (busy) hours can lose customers and hurt service. Avoid cutting across the board (the simulation below models profit only, not this side effect). Sales by time of day are monthly totals, so a time that is quiet on weekdays may be busy at weekends. Check the busy days before changing anything.
-
Bring the FL ratio back to the guide
NowThe FL ratio is 65.4% (watch zone; guide: below 60%). Getting back to the guide means food cost and labor together about $2,300 lower a month.
The FL ratio rose 1.9pt from last month. Look at food cost first, since it rose 4.7% while revenue fell, and labor fell and helped.
What-if simulationso, how much would it change?
Move the levers to see how this month's operating profit would change. Goal — get back to last month's $7,520.
Start here — suggested combinations that reach the goal (tap to apply)
Slide to set the hours cut
e.g. sets or one extra item
Operating profit after
$6,150
Change from now
$0
Operating margin
14.3%
* This models operating profit only. Cutting shifts at the wrong time can lose customers or hurt service, and that effect is not shown here. Decide which hours are safe to cut carefully, from what you know about busy times.
How complete is this report?coverage of the data used
Analysis coverage
96% (high)
Coverage shows how much of the possible data the analysis could use. It is not a guarantee that the results are accurate.
- ✓Monthly revenue and expense data (the foundation — complete)
- ✓Customer counts (average-spend breakdown available)
- ◐Fixed / variable cost split (estimated from the industry — adjust it in store settings → Advanced settings (optional) → Fixed share of other expenses)
- ✓15 months of history (self-benchmark available)
- ◐Fiscal-year outlook (the remaining months are a forecast: an estimate with a range)
Sections whose data is missing are hidden rather than guessed.
* The coverage weights are provisional.
Extra data (optional) Not part of the coverage score.
- ✓Month-end cash (provided)
- ✓Sales by time of day (entered since Oct 2025)
- ✓Sales by menu item (entered since Oct 2025)
This text, assessment and simulation were generated automatically from the data entered.
The basis for assessment is this store's own last 15 months (self-benchmark). For stores with short history, industry guide values serve as a provisional baseline and the weight shifts to the store's own history month by month. This report is information to support management decisions, not accounting or tax advice.
Report settings
- Language
- English
- Currency
- US dollar ($)
- Number format
- 1,234.56
- Fiscal year
- Starts in January
- Industry
- Café