Calculation formula of net profit:
Net profit = operating income-operating costs-taxes and surcharges-sales expenses-management expenses-financial expenses-credit impairment loss-asset impairment loss-fair value change loss-investment loss-asset disposal loss.
Focus on operating income and operating costs. Others have some impact on net profit, not too big.
0 1
Operating income.
What kind of money can be counted as income? Operating income = sales quantity * retail price of single product.
For the tea shop, it is based on the retail price of a single product. After receiving cash, it can be counted as operating income without refund.
If a tea shop buys tea and gives it a "soft European bag", the soft European bag will not be counted as operating income.
For example, the retail price of a cup of "domineering orange milk tea" is 25 yuan, and the retail price of a bear soft European bag is 15. After buying one and getting one free, the operating income can only be 10 yuan, not 25 yuan. There is also a saying that the bear soft European bag is not calculated according to the retail price. )
Therefore, the retail price of a single product used by each company to calculate operating income is not the "retail price of store logo", and the cost of some gifts should be deducted.
Moreover, milk tea giveaway activities are very frequent, so the competition is fierce.
02
Operating costs.
Naixue's tea shops are all located at more than 200, and it costs a lot to get such a large booth in the shopping center where people are bursting with traffic.
20 15 1 1 month, Naixue's first tea shop, Shenzhen Zhuoyue Century Store, opened, and within a month, Happy Coast Store and Huaqiang North Jiufang Store also opened one after another. Because they started from scratch, Zhao Lin and Peng Xin even mortgaged their house to the bank in order to open three stores in one breath.
Therefore, the principal and interest of opening a shop should be deducted from the income of tea drinks.
Naixue's tea is generally a direct store. More than 90% stores are located in first-and second-tier cities, including 1 14 in first-tier cities and 109 in second-tier cities. These stores have already opened (financing about 6 billion RMB), and they also want to pay back the money for opening the store by selling milk tea.
Otherwise, you can only go public and sell stocks to repay the financing money. Therefore, the net profit of 0.2% is a good thing, and the financial report of Naixue has been losing money before listing.
03
Others.
For example, asset depreciation accrual. I bought a table 1 yuan, and the table is still one yuan the next year? No, maybe only the value of 0.8 yuan is left, so 0.2 yuan can withdraw it from his income first.
In this way, the net profit will be lower.
Summary: There are 224 stores in Naixue, which have not slept for 365 days. The annual operating income is about 2.4 billion yuan, and the annual operating cost is 6 billion yuan. It is a standard operation to recover them in three years. ), you can still have a net profit of 0.2%, and milk tea is indeed a huge profit.
JD.COM has been losing money for ten years. Can a financial loss be called a loss? That's called legal tax avoidance.
It's about milk tea profiteering It's not Naixue's tea profiteering.
We have earned everything we have done. Who is to blame for making less money or losing money?
What's more, every store in Naixue has a good business.
A two, 30 yuan. Bread is also dozens to dozens. It is profiteering. Who said the profit was 0.2?
It's all bubbles, sooner or later.
If the profits are high, how can we avoid taxes reasonably? How important it is to have a good CFO to start a company!
We should clarify two concepts: the first is the huge profits of products, and the second is the profits of enterprises. In the process of enterprise development, the snow in Nara is constantly opening stores, and he is constantly investing, which needs the profit of products to make up for. Therefore, the scale and profit of the enterprise will always be a seesaw on the balance. Logically speaking, if Nara snows and stops opening stores now, the profit should be reflected next year.
Milk tea is a hundred percent windfall. The cost of raw materials is not much. Whether you make money depends on your own operation. Besides, sometimes you make investments at a deliberate loss. People are alive and well when they make money. Don't worry about it. The figures in the report are meaningless.
Personally, milk tea may have entered a stagnant period of development now, and most shopkeepers have basically paid the franchise fee and rent.
Last year, I was a bit adrift. In a moment of excitement, I called Shuye Diancao to inquire about joining. I first asked about the joining fee. When I heard that it would cost at least 250,000 yuan, I was instantly embarrassed, so I asked if there were any cheap projects. The other party said that there was a new brand that everyone had never heard of, and the initial fee was 80,000 yuan. Then I asked a question about the initial fee of Honey Snow Ice City, which was about 200,000 yuan. ......
Now let's do a simple arithmetic problem. Take the book burning grass as an example. The initial fee is 250,000 yuan, the store rent is 200,000 yuan a year in downtown areas, and at least two people are hired for 50,000 yuan a year. Other expenses are estimated not to count, and the annual cost is 250,000 yuan. Assuming that the book is returned in two years, the annual turnover should be 380,000 yuan. Assuming that the average price of a cup of milk tea is 10, the profit is 50%.
So how many tea shops are there? If nothing else, the single book also burns its own brand of grass. There are at least five in our place, most of which are concentrated in the crowded Shangchao area. One of them is a shopping plaza with a photo studio and a supermarket, totaling 8 times. How many beverage shops are there? There is a supermarket with an ultra-low average price. On the first floor, there are grass jelly and Starbucks. On the seventh floor, there are fresh fruit time, dairy queen, and some miscellaneous brands. According to incomplete statistics, there are at least seven stores.
There are at least two shopping malls in the same street. It takes more than ten minutes to walk, and there are about five in Mixue Ice City. This is along the way. The two shopping malls each have a grass jelly and other milk tea shops. Each shopping mall is not fully counted. There are at least five milk tea shops, which means that there are more than 20 milk tea shops in a street. ......
It can't be said that everyone doesn't make money. There must be people who do well and can make money, but there are really not so many customers in so many stores. Children and young people are the main lovers of milk tea. They usually have to go to work and go to school, and it is impossible to drink several cups of milk tea on holidays.
There are more wolves than meat, and only a few people make money, most of them work for franchise stores.
Where did you get the news? According to you, a store has a turnover of 100 thousand yuan and a profit of only 200 yuan? Opening a shop is a joke. It's impossible to know everything with your ass.
It has something to do with finance, not tea.