03 · OUTLETS, DAILY CASH AND UNIT ECONOMICS

Retail, Food & Consumer

Finance that understands every sale, outlet and customer.

Cash comes in every day across many locations. Profit is decided outlet by outlet, by cost of goods, rent and staff. Growth is only good if each new outlet improves the whole.

Outlet revenue→Cost of goods→Rent→Staff→Outlet profit→Cash

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Food Chains

Central kitchens, franchises and roll-outs

Gyms & Fitness

Memberships, retention and utilisation

Stores, stock and shrinkage

Retail

Multi-store or single-format retail where margin depends on assortment, stock turns and store costs.

Store sales→Gross margin→Stock turns→Shrinkage→Store profit→Cash

Where finance gets stuck

POS sales not reconciled to bank, card and UPI settlements
Shrinkage and dead stock discovered at audit
No store-wise P&L
Rent and staff cost growing faster than sales

What your MIS must show

Store-wise P&L
Sales per sq ft and per employee
Gross margin by category
Stock turns and ageing
Shrinkage %

Compliance to watch

GST across stores and states
POS, card and UPI reconciliations
Inventory valuation and physical verification
Payroll for store staff

How Vasudhaiva helps

Daily sales and cash reconciliation
Store-wise MIS
Inventory controls
Expansion and store-opening finance

Which stores carry the business, and which ones does it carry?

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Central kitchens, franchises and roll-outs

Food Chains

Multi-outlet brands with central kitchens, own and franchise outlets, and ambitious expansion plans.

Outlet revenue→Food cost→Labour→Same-store growth→Outlet EBITDA→Payback

Where finance gets stuck

Central kitchen costs not charged to outlets
Franchise royalties and fees not reconciled
New outlets opened without a payback test
Aggregator commissions eroding margin

What your MIS must show

Outlet-wise EBITDA
Food cost % vs standard recipe
Same-store sales growth
Aggregator share and commission
New-outlet payback months

Compliance to watch

Restaurant GST (generally without input tax credit)
GST and TDS on franchise fees and royalties
Aggregator TCS / TDS reconciliation
Payroll and labour compliance

How Vasudhaiva helps

Outlet and kitchen costing
Franchise accounting
Expansion and payback modelling
Fractional CFO for fundraising

Should we open the next outlet, or fix the last three?

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Food cost, labour and table turns

Restaurants

Single or few outlets where small changes in food cost, staff and rent decide whether the month is profitable.

Covers→Average bill→Food cost→Labour cost→Rent→Profit→Cash

Where finance gets stuck

Food cost drifting from recipe cost
Cash, card, UPI and aggregator collections not reconciled
Aggregator commissions and discounts hiding true margin
Owner can't see monthly profit until year-end

What your MIS must show

Food cost % and wastage
Labour cost %
Covers and average bill
Dine-in vs delivery margin
Daily cash reconciliation

Compliance to watch

Restaurant GST (generally without input tax credit)
Aggregator TCS / TDS
Payroll, PF and ESIC for staff
Licence renewals and related costs

How Vasudhaiva helps

Daily sales and cash reconciliation
Recipe and food-cost tracking
Monthly restaurant P&L
Business Accountant™ for day-to-day finance

Did we actually make money this month?

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Seasons, sizes and markdowns

Clothing & Fashion

Seasonal collections across stores, marketplaces and D2C where unsold stock becomes markdowns.

Collection buy→Full-price sell-through→Markdowns→Returns→Gross margin→Stock→Cash

Where finance gets stuck

End-of-season stock that kills next season's cash
High online returns
Margins differing by channel
Design and production running ahead of finance

What your MIS must show

Sell-through by collection, style and size
Markdown and discount %
Return rate by channel
Gross margin by channel
Inventory ageing by season

Compliance to watch

GST rates linked to price slabs
E-commerce TCS / TDS
Job work for stitching and processing
Inventory valuation and write-downs

How Vasudhaiva helps

Collection and channel profitability
Inventory and markdown control
Marketplace reconciliation
Working-capital planning for seasons

How much of last season are we still paying for?

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Memberships, retention and utilisation

Gyms & Fitness

Memberships sold in advance, with value decided by retention, trainer revenue and centre utilisation.

New members→Renewals→Deferred revenue→Trainer revenue→Centre profit→Cash

Where finance gets stuck

Annual membership cash spent before it is earned
Renewals and churn not tracked
Personal-training revenue split with trainers
Centre-wise profitability unknown

What your MIS must show

Active members and renewal rate
Revenue per member and per sq ft
Deferred membership revenue
PT revenue and trainer cost
Centre-wise P&L

Compliance to watch

GST on memberships and services
Revenue recognition for advance memberships
TDS on trainer and professional payments
Payroll compliance

How Vasudhaiva helps

Membership and deferred revenue accounting
Centre-wise MIS
Cash-flow planning
Expansion and equipment finance

Is the cash in the bank ours yet, or still owed in classes?

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Whatever your industry

Every client gets the same finance discipline.

Books by the 12th

Closed by the 12th of the following month, wherever agreed data availability permits.

Daily banking discipline

Transactions updated and monitored every day.

MIS around your drivers

Built for your business model, not an accounting template.

Monthly MBRICKS™ review

Numbers become decisions, every month.

Backup and escalation

No single point of failure in your finance team.

Documented processes

Knowledge doesn’t live in one person’s head.

Not sure where to start?

Don’t guess. Assess.

Finance Function Assessment™

Is my finance function ready for where the business is going? Seven dimensions: people, process, discipline, systems, MIS, controls and business partnership. You get a scorecard and a 30/60/90-day roadmap.

Assess my finance function →

Custom MIS Assessment™

What are my numbers really telling me? Share your data. We build an MIS around your industry drivers, explain it and recommend action. ₹10,000, adjustable against your first engagement.

Start an MIS assessment →

Or ask us for the Vasudhaiva Industries brochure: one page per industry family, with the drivers, MIS and compliance checklist for your sector.

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Your business is unique. Your finance function should be too.

Let’s understand your business before we recommend anything.

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