RubinBrown Private Club Stats 2014

Food and Beverage Operations

Average Median High

Low

1. Gross profit margin on food sales

56.7%

57.5% 62.0% 49.9%

(excluding service charge income and mandatory gratuity income)

2. Gross profit margin on beverage sales

64.3%

64.0% 72.5% 55.9%

(excluding service charge income and mandatory gratuity income)

3. A. Percentage of food & beverage payroll & fringe benefits to total food & beverage revenues (excluding service charge income and mandatory gratuity income) B. Percentage of food & beverage payroll & fringe benefits to total food revenues only (excluding service charge income and mandatory gratuity income)

70.8%

73.4%

97.0%

95.8%

4. Average service charge on food & beverage: A. Percentage

19.8%

B. Flat monthly charge

$56

5. Average employee meal allowances as a percentage of total

3.0%

food & beverage revenues

6. Average menu pricing increase for the past fiscal year

3.8%

7. A. Average percentage of a la carte food sales to total food sales

52.4% $1,400

B. Average annual a la carte food sales per member

(total members, excluding nonresidents)

8. A. Average food & beverage inventory levels: Peak Season

$102,000 $87,000

Off Season

B. Average food & beverage inventory per member (total members, excluding nonresidents): Peak Season

$190 $160

Off Season

9. Average net loss from food & beverage operations (net of all food and beverage expenses including payroll)

<$96,000> <$69,000>

Food Sales Gross Profit Margin

Beverage Sales Gross Profit Margin

100%

100%

90%

90%

80%

80%

high 72.5%

70%

70%

64.3%

64.0%

high 62.0%

60%

60%

56.7% 57.5%

low 55.9%

50%

50%

low 49.9%

40%

40%

30%

30%

20%

20%

10%

10%

0%

0%

average median

average median

6 | RubinBrown Private Club Stats 2014