RubinBrown Private Club Stats 2015

Food and Beverage Operations

Average Median High

Low

1. Gross profit margin on food sales

56.1%

55.3% 64.3% 49.8%

(excluding service charge income and mandatory gratuity income)

2. Gross profit margin on beverage sales

66.3%

67.9% 71.9% 58.1%

(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)

72.0%

73.1%

98.9%

94.5%

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

20.0%

B. Flat monthly charge

$62

5. Average employee meal allowances as a percentage of total

2.5%

food & beverage revenues

6. Average menu pricing increase for the past fiscal year

4.2%

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

53.4% $1,300

B. Average annual a la carte food sales per member

(total members, excluding nonresidents)

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

$95,000 $82,000

Off Season

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

$200 $170

Off Season

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

<$92,000> <$117,000>

Food Sales Gross Profit Margin

Beverage Sales Gross Profit Margin

80% 90% 100%

80% 90% 100%

high 71.9%

67.9%

40% 30% 60% 50% 70% 20% 10% 0%

40% 30% 60% 50% 70% 20% 10% 0%

66.3%

high 64.3%

56.1% 55.3%

low 58.1%

low 49.8%

average median

average median

6 | RubinBrown Private Club Stats 2015