Profit & Loss
Income statement for Fresh Mart Grocery · USD · accrual basis
Fresh Mart Grocery · Profit & Loss · Sep 01 – Sep 23, 2026 · printed Sep 23, 2026
Net Revenue
$148,920
vs $132,010.00
Cost of Goods Sold
$100,580
67.5% of revenue
Gross Profit
$48,340
32.5% margin
Operating Expenses
$41,060
27.6% of revenue
Net Profit
$7,280
4.9% margin
Where each $1 goes
This month$1.00
of net revenue is split between
Net profit is what is left of net revenue after the cost of the goods sold and every operating expense.
Profit & Loss statement
Sep 01 – Sep 23, 2026 compared with Aug 01 – Aug 23, 2026
| Account | Current periodSep 01 – Sep 23, 2026 | % of revenue | Previous periodAug 01 – Aug 23, 2026 | Change | Change % |
|---|---|---|---|---|---|
| Revenue | |||||
| In-store sales (POS) | $118,760.00 | 79.7% | $108,420.00 | +$10,340.00 | 9.5% |
| Online & delivery orders | $27,940.00 | 18.8% | $22,710.00 | +$5,230.00 | 23.0% |
| Catering & bulk orders | $8,650.00 | 5.8% | $7,180.00 | +$1,470.00 | 20.5% |
| Gross sales | $155,350.00 | 104.3% | $138,310.00 | +$17,040.00 | 12.3% |
| Less: sales returns | ($2,960.00) | (2.0%) | ($2,680.00) | −$280.00 | 10.4% |
| Less: discounts & promotions | ($3,470.00) | (2.3%) | ($3,620.00) | +$150.00 | 4.1% |
| Net revenue | $148,920.00 | 100.0% | $132,010.00 | +$16,910.00 | 12.8% |
| Cost of goods sold | |||||
| Cost of products sold | $96,954.00 | 65.1% | $84,690.00 | +$12,264.00 | 14.5% |
| Freight & handling-in | $2,140.00 | 1.4% | $1,980.00 | +$160.00 | 8.1% |
| Stock write-offs (damaged & expired) | $1,486.00 | 1.0% | $1,156.00 | +$330.00 | 28.5% |
| Total cost of goods sold | $100,580.00 | 67.5% | $87,826.00 | +$12,754.00 | 14.5% |
| Gross profit | $48,340.00 | 32.5% | $44,184.00 | +$4,156.00 | 9.4% |
| Gross margin | 32.5% | 33.5% | −1.0 pp | ||
| Operating expenses | |||||
| Rent & occupancy | $5,980.00 | 4.0% | $5,980.00 | — | 0.0% |
| Salaries & wages | $20,120.00 | 13.5% | $18,960.00 | +$1,160.00 | 6.1% |
| Utilities | $3,340.00 | 2.2% | $3,210.00 | +$130.00 | 4.0% |
| Marketing & promotions | $3,050.00 | 2.0% | $2,380.00 | +$670.00 | 28.2% |
| Delivery & logistics | $3,920.00 | 2.6% | $3,150.00 | +$770.00 | 24.4% |
| Other operating expenses | $4,650.00 | 3.1% | $4,140.00 | +$510.00 | 12.3% |
| Total operating expenses | $41,060.00 | 27.6% | $37,820.00 | +$3,240.00 | 8.6% |
| Net profit | $7,280.00 | 4.9% | $6,364.00 | +$916.00 | 14.4% |
| Net margin | 4.9% | 4.8% | +0.1 pp | ||
All figures in USD. Sales are shown net of returns and discounts; operating expenses are accrued for the days in the period. Net profit is before income tax.
Profit by category
Net revenue, cost of goods sold and gross profit for each product category
| Category | Net revenue | Cost of goods | Gross profit | Margin | Share of gross profit | vs previous |
|---|---|---|---|---|---|---|
| Fresh Produce | $20,253.12 | $14,287.65 | $5,965.47 | 29.5% |
12.3%
|
10.3% |
| Dairy & Eggs | $19,210.68 | $13,836.57 | $5,374.11 | 28.0% |
11.1%
|
4.0% |
| Bakery | $8,041.68 | $4,681.25 | $3,360.43 | 41.8% |
7.0%
|
14.2% |
| Beverages | $21,146.64 | $14,292.06 | $6,854.58 | 32.4% |
14.2%
|
8.4% |
| Pantry | $30,975.36 | $21,393.28 | $9,582.08 | 30.9% |
19.8%
|
12.5% |
| Meat & Seafood | $18,019.32 | $12,534.02 | $5,485.30 | 30.4% |
11.3%
|
2.8% |
| Frozen Foods | $11,317.92 | $7,425.94 | $3,891.98 | 34.4% |
8.1%
|
13.6% |
| Snacks | $11,020.08 | $6,795.60 | $4,224.48 | 38.3% |
8.7%
|
18.8% |
| Household | $8,935.20 | $5,333.63 | $3,601.57 | 40.3% |
7.5%
|
29.8% |
| Total | $148,920.00 | $100,580.00 | $48,340.00 | 32.5% | 9.4% |