Money · Torquay
Revenue, MTD
$90,700
▲ +8.6% YoY
Gross margin
68.7%
Food + supplies out
Prime cost
60.9%
Target ≤ 58%
Cash position
$20,700
Across entity accounts
AP due, 14 days
$6,350
6 recurring · 4 one-off
Gift card liability
$2,250
Cross-location settled
Revenue
Revenue mix by location, MTD → Toast items
Takeout is the one stream not capped by seat count — Royal Oak leads at 18.2% of revenue.
Sales per seat hour → covers detail
Lunch (11–2)
92% utilization · fills itself
Breakfast (8–11)
41% utilization · MKT-01 target
Mid-afternoon (2–5)
38% utilization
Off-peak covers, MTD
Since timed-offer pilot started
Prime cost
Food vs supplies split, trailing 6 months → food & suppliers
Food % (PST÷0.07 rule applied)
Supplies %
Food drifting up since July at Royal Oak specifically — item mix normal, portioning pattern on Drop 3. Supplies flat, so it's food, not packaging.
Labor % by location, this period → punches
Estevan26.9%
Royal Oak28.1%
Torquay31.4%
Leak window found — Torquay
runs two on floor against <$190/labor hour. Schedule change, not a hiring decision.
Forward projection, next period
From posted schedule + sales forecast: 28.3% blended
Pay run pre-flight — closes Friday
2 unapproved shifts (Torquay) · 1 missing clock-out (Danielle, Estevan) · 1 raise effective mid-period · 1 vacation payout requested
Close & remittances
Month-end close cockpit · July 31 of 42 in
Estevan11/13
Royal Oak10/13
Torquay9/13
Property co.1/3
| Missing item | Entity | Status |
|---|---|---|
| Fortis statement | Royal Oak, Torquay | Chased Aug 2 |
| Uber Eats payout summary | Torquay | Arrives ~Aug 6 |
| Insurance statement | Property co. | Email drafted |
Remittance calendar Prepared, never filed
| Filing | Figure | Due | |
|---|---|---|---|
| GST — quarterly All entities · reconciled |
$14,382 | 9 days | |
| PST — monthly Supplies rule applied per invoice |
$3,911 | 16 days | |
| Payroll remittance CPP, EI, tax — from Payworks |
$11,240 | 11 days | |
| WorkSafeBC premium Quarterly reporting |
$2,088 | 33 days | |
| Employer Health Tax Instalment |
$1,650 | 47 days |
Intercompany & suppliers
Intercompany balances · July → journal entries
| From | To | What | Amount |
|---|---|---|---|
| Royal Oak | Estevan | Biscotti + zatar | $1,240 |
| Torquay | Estevan | Meal kits | $860 |
| Estevan | Growing op. | Microgreens | $410 |
| All | Holding co. | Gas & vehicle allocation | $1,120 |
| Barry / Kyle cards | Split 3 ways | Costco run Jul 28 | $2,214 |
Balanced journal entries: ready
14 entries generated from source receipts · partners' voids pulled from Toast, not hand tally
Supplier price watch → full price watch
| Item | Supplier | Change | Alt price |
|---|---|---|---|
| Canola oil, 16L → invoice | Sysco | +9% | B&C −$4.10 |
| Bacon, side | Sysco | +6% | B&C −$2.30 |
| Avocado, case | Sysco | +11% | Islands West n/a |
| 10" clamshells | Sysco | +4% | — |
| Coffee, 5lb | Roaster | flat | — |
Negotiation pack
12-month spend by category, drift per item, cross-supplier comparison — data in hand for the annual Sysco conversation