The Profit Leak P&L lines
F&B Cost of Sales
Weighed against portion control, waste and supplier pricing, not just the invoice.
Where it shows up
Food and beverage cost of sales is usually the biggest controllable line after labour, and it moves in fractions of a percentage point rather than big dramatic swings — which is exactly why it goes unnoticed. A portion that's crept up, a delivery accepted without checking weight against invoice, a pour that's a splash heavier than the recipe calls for: none of it looks like a problem on any single day.
Why Profit Leak checks it
Profit Leak weighs your recorded cost of sales against portion control, waste and supplier pricing rather than taking the percentage at face value. A menu running two or three points over target, sustained across a year of turnover, is real recoverable margin — and by the time it shows up in the annual accounts, most of it is already gone.
Describe what is actually happening in your business and Emma will ask the right follow-up questions before recommending anything.
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