🔬 Liquor Cost — Actual vs Theoretical
Actual (industry standard) = Opening stock + Purchases − Closing stock, from physical counts + purchase invoices — it captures over-pour, waste, breakage & theft.
Theoretical = what the cost should be for the drinks sold (recipe × cost). Variance = the gap = your leakage. Aim < 2%.
24 May → 06 Jul 2026 June — 16 RSBCL invoices from F&B COST LIQ PUR sheet
₹79,98,467
Net liquor sales
| Opening stock (physical count) | ₹26,37,506 |
| + Purchases (invoices, landed) | ₹16,64,651 |
| − Closing stock (physical count) | ₹23,42,802 |
| = ACTUAL cost of goods | ₹19,59,356 |
| Theoretical cost (bottles/pegs sold × cost) | ₹15,94,019 |
| Variance (actual − theoretical) — the leakage | ₹3,65,337 |
Purchases come from your monthly RSBCL invoice sheet (the automatic line-item feed is incomplete). Upload the F&B-cost file each month and this updates. Cost basis is landed (incl. duties), matching the stock cost price.