Finance
Owner onlyNet profit by outlet (this month)
Chain net Rp 28.880.000| Outlet | Revenue | COGS | Opex | Net profit | Net % |
|---|
| Teguk Dago | Rp 142.000.000 | Rp 72.400.000 | Rp 56.350.000 | Rp 13.250.000 | 9.3% |
| Teguk Riau | Rp 118.000.000 | Rp 62.500.000 | Rp 44.400.000 | Rp 11.100.000 | 9.4% |
| Teguk Cihampelas | Rp 96.000.000 | Rp 52.800.000 | Rp 38.670.000 | Rp 4.530.000 | 4.7% |
Gross margin is 47.0% on average — but netis what's left after rent, payroll, marketing and the delivery-app commission. One P&L, every cost connected.
Operating expenses (month)
| Outlet | Rent | Utilities | Payroll | Marketing | Channel fees | Other |
|---|
| Teguk Dago | Rp 12.000.000 | Rp 4.500.000 | Rp 21.850.000 | Rp 3.000.000 | Rp 13.000.000 | Rp 2.000.000 |
| Teguk Riau | Rp 10.000.000 | Rp 3.800.000 | Rp 15.800.000 | Rp 2.500.000 | Rp 10.500.000 | Rp 1.800.000 |
| Teguk Cihampelas | Rp 8.500.000 | Rp 3.200.000 | Rp 14.970.000 | Rp 2.000.000 | Rp 8.500.000 | Rp 1.500.000 |
Recipe costing (AVCO)
| Drink | Price | Ingredients | Loaded COGS | Margin | % |
|---|
| Americano | Rp 18.000 | Rp 4.590 | Rp 6.790 | Rp 11.210 | 62.3% |
| Matcha Latte | Rp 26.000 | Rp 8.550 | Rp 11.350 | Rp 14.650 | 56.3% |
| Thai Tea Boba | Rp 23.000 | Rp 8.410 | Rp 11.310 | Rp 11.690 | 50.8% |
| Brown Sugar Boba Milk | Rp 25.000 | Rp 9.450 | Rp 12.550 | Rp 12.450 | 49.8% |
| Es Kopi Susu Gula Aren | Rp 22.000 | Rp 8.490 | Rp 11.190 | Rp 10.810 | 49.1% |
| Taro Boba | Rp 24.000 | Rp 10.390 | Rp 13.490 | Rp 10.510 | 43.8% |
Stock opname — variance
Shrinkage -Rp 306.000| Outlet | Item | System | Counted | Variance | Value |
|---|
| Teguk Dago | Boba pearls | 16,6 kg | 14,2 kg | -2,4 kg | -Rp 144.000 |
| Teguk Dago | Fresh milk | 60 L | 58 L | -2 L | -Rp 36.000 |
| Teguk Riau | Cup 16oz + lid | 1.000 pcs | 980 pcs | -20 pcs | -Rp 24.000 |
| Teguk Riau | Boba pearls | 10 kg | 9,6 kg | -0,4 kg | -Rp 24.000 |
| Teguk Cihampelas | Fresh milk | 33 L | 31 L | -2 L | -Rp 36.000 |
| Teguk Cihampelas | Boba pearls | 5 kg | 4,3 kg | -0,7 kg | -Rp 42.000 |
Variance = counted − system. Negative is shrinkage (spillage, over-pour, waste) valued at AVCO — the number a multi-outlet owner can never see without per-outlet stock.