In a group P&L, a failing outlet is completely invisible.
Outlet-level P&Ls, central kitchen transfer accounting, multi-entity consolidation and group Corporate Tax structure for Dubai restaurant groups.
A consolidated group P&L can hide an underperforming outlet because stronger sites can offset a weaker location in the total. Without site-level reporting, management may not see where the margin is being lost.
The loss is funded by stronger sites until the outlet-level economics are separated and reviewed. The practical fix is a full P&L per outlet down to site EBITDA, with transactions tagged by location at source.
The reporting this format needs.
Built on the same foundation as every engagement — reconciled books, closed on a fixed calendar — with the views this particular format actually runs on.
Outlet P&L to site EBITDA
Every location, monthly, before group overhead — with head office allocated separately and visibly on an agreed basis, so decisions about a site are made on the site's own economics.
Central kitchen and commissary
Production yield, work in progress, transfer pricing between the kitchen and the outlets it serves, and allocation of kitchen overhead. Where the kitchen is a separate entity, the transfer basis is also a Corporate Tax related-party matter.
Multi-entity consolidation
Where each outlet or brand sits in its own entity, a proper consolidation with intercompany eliminations — not a spreadsheet assembled monthly and reconciled never.
Group Corporate Tax structure
Whether a tax group is available and whether it is actually advantageous, plus documented arm's-length intercompany arrangements between operating companies, central kitchen and any brand-holding entity.
Brand-level performance
Where you operate several concepts, brand P&Ls as well as site P&Ls. Brand economics and site economics are different questions.
Portfolio decisions
Which sites to invest in, which leases to renegotiate, which to exit — modelled with lease exit cost, transferable sales and cash effect, not decided on sentiment.
What operators ask.
Any planning ranges shown here are F&B Performance internal sense-checks, not audited UAE market benchmarks, unless a source is named. Your own budget and verified operating data should take priority.
How do you report P&L by outlet?
A full profit and loss per location down to site EBITDA before group overhead, with head office allocated separately on a basis you have agreed. It requires transactions to be tagged by location at entry, which is part of the initial setup rather than a reporting toggle.
How should central kitchen transfers be priced?
On a consistent, documented basis that reflects actual production cost including yield loss and an agreed allocation of kitchen overhead. Where the central kitchen is a separate legal entity, the transfer price also needs to be defensible as arm's length for Corporate Tax related-party purposes.
Should each outlet be a separate entity?
It depends on licensing, partner arrangements, risk isolation and tax structure — there is no universal answer. What matters is that whatever structure you have is properly consolidated and that intercompany arrangements are documented. We assess the existing structure rather than recommending a rebuild by default.
Can you tell us which outlet to close?
We can give you the analysis: site contribution, lease exit cost and remaining term, the proportion of sales likely to transfer to nearby outlets, and the cash effect of closing versus continuing. The analysis may support renegotiation, restructuring or closure depending on the economics, and quantified options make that conversation more useful.
Tell us what you cannot currently see.
Send us the number of outlets, your POS, which delivery platforms you are on and where you suspect the problem is. We aim to reply within one business day with a view and an indicative fee.