A restaurant P&L is customizable to your needs, so it is wise to avoid relying on another restaurant's
profit and loss statement as an example to follow. Yours can be as rudimentary or elaborate as you like.
Additionally, you can break down your operating expenses into smaller sections,
such as occupancy expenses and marketing.
Either way, your P&L statement will be most helpful to your business if it includes
the precise costs and gains uniquely relevant to your establishment.