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中小企業の財務データ（一社平均）

宿泊業，飲食サービス業 > 飲食店 > 損益計算書 (P/L)

■ 売上高　 ■ 売上原価　 ■ 売上総利益　
■ 売上総利益　 ■ 販売管理費　 ■ 営業利益　
■ 営業利益　 ■ 経常利益　 ■ 当期純利益　
単位：円
年度2008200920102011201220132014201520162017年度20182019202020212022
売上高95,270,914109,649,31195,808,57591,043,89293,849,24775,197,72980,023,24580,708,88174,127,083112,800,650売上高110,069,32393,662,62395,692,26592,088,197103,601,680
　売上原価35,775,39242,276,88537,870,19633,240,06134,208,52127,237,76032,305,91732,585,77028,361,30346,880,463　売上原価43,326,47633,282,73737,135,22633,647,22640,020,922
　　仕入原価・材料費28,227,83720,136,00433,856,88230,989,94732,208,96124,706,54026,781,73031,071,04926,226,91838,766,342　　仕入原価・材料費35,500,00131,578,96331,983,52827,845,18635,946,468
　　労務費887,4374,367,1702,325,107934,3651,031,274718,8633,812,611488,1171,095,9516,501,765　　労務費4,733,325799,1823,662,9412,872,5391,716,288
　　外注費365,870292,267406,039581,030114,443276,856321,474138,92245,243474,687　　外注費117,693298,23580,7331,216,153368,253
　　減価償却費162,509234,671165,69279,02342,416129,44437,83489,618102,66069,880　　減価償却費710,02451,51093,43040,14174,774
売上総利益59,495,52267,372,42657,938,37957,803,83259,640,72747,959,96947,717,32848,123,11145,765,78065,920,187売上総利益66,742,84760,379,88658,557,03958,440,97163,580,759
販売費及び一般管理費60,610,76967,914,13658,992,69758,581,67959,322,56847,803,50947,627,90647,861,64345,510,76664,338,584販売費及び一般管理費65,372,46460,632,50466,969,43469,220,73068,581,965
　人件費31,054,08134,472,44229,733,69629,892,62428,348,13523,354,79022,555,54622,832,29622,409,36831,315,096　人件費32,063,15329,216,11030,962,75732,109,82531,312,440
　地代家賃6,461,4137,330,1856,279,2566,132,7556,251,8435,252,7535,085,2815,056,8605,137,3776,874,322　地代家賃7,435,3417,444,7069,965,0168,199,9517,134,609
　運賃荷造費173,079233,032149,386207,309218,022177,127113,038131,453100,031326,375　運賃荷造費395,042218,704428,665346,722321,636
　広告宣伝費956,0481,093,6331,020,1621,112,2441,318,945709,004766,686888,012879,4431,209,264　広告宣伝費1,382,4871,090,1141,870,8211,360,4201,212,729
　交際費397,640466,543368,579387,252331,807342,912374,559431,773319,931404,781　交際費437,782427,675485,015338,405720,854
　減価償却費2,318,2242,849,2182,440,1612,404,0542,800,3122,011,1242,111,2872,193,3761,982,5912,836,650　減価償却費2,985,5402,549,7082,432,2623,022,4493,042,870
　従業員教育費62,19355,61749,33962,82662,49661,45036,92055,52054,14678,179　従業員教育費14,04017,7203,3923,1367,327
　租税公課1,054,2281,232,7071,151,807931,732993,689813,870961,5181,099,7031,008,6921,127,473　租税公課1,186,4531,135,5761,273,323866,341978,047
営業利益-1,115,247-541,709-1,054,318-777,847318,159156,46189,421261,468255,0131,581,603営業利益1,370,383-252,617-8,412,395-10,779,759-5,001,206
　営業外収益1,395,3722,000,1772,171,4962,079,7961,763,3371,406,1471,677,6922,069,8331,730,7911,583,987　営業外収益1,666,2001,663,7526,527,62015,119,1406,798,713
　営業外費用1,143,7351,530,0821,171,049977,757919,654723,560809,987653,473728,021890,212　営業外費用1,063,008671,3691,096,4471,099,9751,042,000
　　支払利息・割引料783,6741,060,790790,139709,520709,034416,372625,405475,527450,089582,893　　支払利息・割引料535,967327,537563,976513,084607,905
経常利益-863,610-71,614-53,872324,1921,161,842839,048957,1271,677,8291,257,7842,275,378経常利益1,973,575739,766-2,981,2223,239,406755,507
税引前当期純利益-731,621-337,653-528,834141,5111,279,528639,664939,4571,537,0891,306,1322,368,822税引前当期純利益1,611,021194,167-3,114,9882,639,275-30,778
当期純利益-1,141,438-873,875-1,027,520-440,870736,032217,321567,4711,118,939868,3881,652,723当期純利益1,033,178-432,081-3,822,4941,521,438-918,351

調査サンプル

年度2008200920102011201220132014201520162017年度20182019202020212022
母集団企業数 (社)74,18271,13768,21965,41574,06874,07974,13574,23474,37667,448母集団企業数 (社)76,65178,73174,72076,93670,789
株式会社数 (社)14,05116,31915,61413,34714,24720,68619,46723,00221,25621,156株式会社数 (社)31,93126,35225,84425,78922,234
1社当たり従業員数 (人)16.7120.1417.8417.7317.8114.8515.9214.5214.0122.011社当たり従業員数 (人)22.0417.5221.4123.6020.54
1人当たり給与額 (円)1,911,2191,928,8951,796,8291,738,2461,649,5511,621,5511,656,2661,605,9961,678,2131,717,9921人当たり給与額 (円)1,669,2971,713,3981,617,4531,482,2451,608,126

※ 上記の図表に用いた財務データは「名目金額」であり、計算の過程で四捨五入が行われるため、数値に若干の誤差が生じています。