RubinBrown Country Club Stats 2010

Food and Beverage Operations

Average Median

High

Low

1. Gross profit margin on food sales (excluding service charge income and mandatory gratuity income) 2. Gross profit margin on beverage sales (excluding service charge income and mandatory gratuity income) 3. A. Percentage of food and beverage payroll and fringe benefits to total food and beverage revenues (excluding service charge income and gratuities) B. Percentage of food and beverage payroll and fringes to total food revenues only (excluding service charge income and gratuities)

57.1% 57.0% 73.5% 36.5%

65.7% 65.9% 73.0% 57.8%

74.8% 75.9% 99% 57.8%

103.7% 102.1% 139.6% 80.3%

4. Average service charge on food and beverage: A. Percentage (4 clubs)

19.5%

B. Flat monthly charge (10 clubs)

$55

5. Average employee meal allowances as a percentage of total food and beverage revenues

3.1%

6. Average menu pricing increase for the past fiscal year (9 clubs)

2.5%

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

56.5%

B. Average annual a la carte food sales per member (total members, excluding nonresidents)

$1,300

8. A. Average food and beverage inventory levels: Peak Season (15 clubs)

$92,000 $75,000

Off Season (15 clubs)

B. Food and beverage inventory per member (total members, excluding nonresidents): Peak Season (15 clubs)

$185 $155

Off Season (15 clubs)

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

<$165,000> <$122,000>

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