ABSTRACT

Profits are obtained from various sources of income, dependent upon the operation of the establishment. The main source of income in licensed trade premises (50 per cent to 90 per cent) comes from the consumption of beverages, and it is likely that between 50 per cent and 80 per cent of beverage income will derive from beer. Profit on non-alcoholic beverages can also be significant (see Chapter 5). Food is generally the next major income source; how much so depends upon the emphasis placed by the manager or owner. Income gained from gaming machines, and the rental of function rooms are the other two common areas of profit.