Coffee Shop Income Statement Template

Enter last month's figures first before projecting forward. Pull your POS report for revenue by category and your bank statement for expenses — your rent, utility bills, payroll records, and supplier invoices will cover most of the cost side. Beverage cost is the trickiest to pin down accurately, so if you don't track it precisely, use your bean and dairy invoices as a proxy. Fill in one month completely before copying the structure forward. The Annual Summary and Dashboard sheets update automatically.

A well-structured coffee shop income statement separates revenue by channel — espresso drinks, drip coffee, food, wholesale, and catering — and breaks COGS into beverage cost and food cost independently. This matters because the margin profile is completely different: a latte has a beverage cost of roughly 20–30% but food items like pastries sourced from a bakery might run 40–50% depending on your supplier. Mixing them into a single COGS line hides which part of your menu is actually making money. Labor should be split between baristas and management, since barista hours flex with volume while management is largely fixed.