--- title: Theoretical Sales Report description: The Theoretical Sales report uses actual sales quantities to generate a Menu Engineering report. This allows you to understand the Profitability and Popularity of dishes on your menu. --- [Skip to content](https://support.kitchencut.com/theoretical-sales-report#main-content) English Show submenu for translations [More support](https://support.kitchencut.com/kb-tickets/new?hsLang=en) ![KC-H-18.jpg\]](https://support.kitchencut.com/hs-fs/hubfs/KC-H-18.jpg?height=40&name=KC-H-18.jpg) - [Contact Us](https://www.kitchencut.com/contact-us) Open main navigation Close main navigation - [Contact Us](https://www.kitchencut.com/contact-us) - English Show submenu for translations - [More support](https://support.kitchencut.com/kb-tickets/new) - Jump to kitchencut.com Jump to kitchencut.com Hello. How can we help you? - There are no suggestions because the search field is empty. 1. [F+B Engine | Support Center](https://support.kitchencut.com/?hsLang=en) 2. [REVENUE](https://support.kitchencut.com/revenue?hsLang=en) 3. [Reports](https://support.kitchencut.com/revenue?hsLang=en#reports) # Theoretical Sales Report ## The Theoretical Sales report uses actual sales quantities to generate a Menu Engineering report. This allows you to understand the Profitability and Popularity of dishes on your menu. The **Theoretical Sales Report** provides a performance overview of your menu items by analysing **actual sales data**. This report helps determine the **profitability** and **popularity** of each item using **Kasavana and Smith’s Menu Engineering matrix** — classifying each item as a: - ⭐ **Star** – High profitability & high popularity - 🐎 **Plowhorse** – Low profitability & high popularity - 🧩 **Puzzle** – High profitability & low popularity - 🐶 **Dog** – Low profitability & low popularity --- #### 📈 What Does the Report Do? Unlike the **Cost Modelling** report (which requires manual sales quantity input), the **Theoretical Sales** report uses **actual EPOS sales data** to automatically classify Menu Items. This allows you to: - Make evidence-based menu decisions - Identify underperforming items - Optimise for profit and popularity - Understand item contribution to revenue --- #### How to Access the Report ### 1. Navigate to: `Revenue > Reports > Theoretical Sales` --- ### 2. Apply Your Filters:![](https://support.kitchencut.com/hubfs/Screenshot%202021-12-24%20at%2011-40-03-png.png) - **Outlet** - **Revenue Class** (e.g. Food, Beverage, Consumables) - **Date Range** or **Sales Period** Then click **Search** to generate your results. --- #### 📊 Interpreting the Report Output The report displays a **drill-down table**, organised by Sales Category. Click each row to expand and reveal individual Menu Item results.![](https://support.kitchencut.com/hubfs/Screenshot%202021-12-24%20at%2011-37-03-png.png) --- ### 🧮 Column Breakdown: - **Unit Cost**: Cost to produce one portion, inclusive of recipe wastage - **Qty Sold**: Number of portions sold during the selected period - **Total Cost**: Total cost of all portions sold (may not exactly equal Unit Cost × Qty Sold due to calculation precision) - **Net Selling Price**: Selling price excluding VAT - **Total Revenues**: Net Selling Price × Qty Sold - **Total Profit**: Total Revenues – Total Cost - **Cost of Sales %**: (Total Cost ÷ Total Revenues) × 100 - **Total Profit %**: (Total Profit ÷ Total Revenues) × 100 - **Category Sales**: The item’s percentage contribution to total sales in its category - **Profit Contribution**: Whether the item’s total profit is above or below the category average - **Item Popularity**: Whether the quantity sold is above or below the category average --- #### ⚠️ Important Notes - **Live Menu Changes**: Sales data is calculated based on the Menu Item’s cost, tax, and pricing **at the time of processing**. If prices or costs have changed mid-period, **the numbers may not match exactly** across rows (e.g. Total Revenue ≠ Qty Sold × Selling Price). - **Relative Classifications**: The **Star / Dog / Puzzle / Plowhorse** classifications are calculated **relative to other items in the same sales category** — and only for the date range selected. > 📌 A Menu Item may fall into different classifications depending on the period or filters selected. --- #### 💡 Best Practices - Run this report **monthly or per period** to monitor shifts in item performance - Focus on boosting margins of Plowhorses and visibility of Puzzles - Consider removing Dogs — unless they play a strategic role (e.g. dietary options) - Use alongside the \[Cost Modelling Report\] to plan upcoming menu changes - Pair with \[POS \> Menu Items\] to ensure all items are correctly mapped and costed --- #### ❓FAQs **What if my sales figures don’t match the selling price × quantity sold?** This usually happens due to mid-period changes to pricing or tax. Each day’s sales are processed using the configuration at the time of upload. **Can an item change classification over time?** Yes. Classifications are always relative to other items in the same sales category and filtered report, so they can vary depending on performance trends and filter choices. **What’s the difference between this and Cost Modelling?** Theoretical Sales uses **actual sales data**, while Cost Modelling allows you to simulate performance based on **forecasted sales volumes**. --- #### 🆘 Need Help? 📧 **Email Support**: support@kitchencut.com 📝 **Submit a Ticket**: [Submit a ticket](https://support.kitchencut.com/kb-tickets/new?hsLang=en)       - [WHAT'S NEW?](https://support.kitchencut.com/whats-new?hsLang=en) - [PRODUCTS](https://support.kitchencut.com/products?hsLang=en#main-content) - [Creation & Deletion](https://support.kitchencut.com/products?hsLang=en#creation-deletion) - [Product Management](https://support.kitchencut.com/products?hsLang=en#product-management) - [Product Information](https://support.kitchencut.com/products?hsLang=en#product-information) - [SUPPLIERS](https://support.kitchencut.com/suppliers?hsLang=en#main-content) - 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