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Management Accounts

Fresh Fuel Kitchen Group LLC · January 2026

Confidential · Sample Report

BLACKPEAKCFO  |  FRACTIONAL CONTROLLER SERVICES

Your Numbers, Explained

Fresh Fuel Kitchen Group LLC · January 2026

CONFIDENTIAL · 8 LOCATIONS

Consolidated Revenue

$1.82M

▲ 3.1% vs budget

Avg Food Cost

28.4%

Target: 30%

EBITDA Margin

14.2%

Industry avg: 10-12%

8 Locations

$228K

Avg revenue/location

Net Income

$196K

10.8% net margin

Best Performer

Uptown

A grade · $312K rev

BLACKPEAKCFO™ | FRACTIONAL CONTROLLER SERVICESFRESH FUEL KITCHEN GROUP LLC · JAN 2026CONFIDENTIAL

01	Cover Page	01
02	Contents	02
03	Executive Summary	03
04	Consolidated Income Statement	04
05	Location Performance Scorecard	05
06	Revenue Trends by Location	06
07	Food Cost Analysis	07
08	Labor Analysis	08
09	Cash Flow & Working Capital	09
10	Expansion Pipeline & New Location Analysis	10
11	🔒 Location P&L Detail (All 8 Locations)	11
12	🔒 CTA	12

💬 Controller’s Note
This monthly management report covers January 2026 for Fresh Fuel Kitchen Group LLC — an 8-location fast-casual restaurant chain operating across the Greater Houston metropolitan area. The group serves health-conscious, made-to-order bowls, wraps, and smoothies. All figures are on an accrual basis per US GAAP. Where we reference “same-store,” that excludes the Katy location which opened November 2025.

BLACKPEAKCFO™ | FRACTIONAL CONTROLLER SERVICESFRESH FUEL KITCHEN GROUP · JAN 2026CONFIDENTIAL

Executive Summary

Revenue (8 Loc.)

$1,822,400

▲ 3.1% vs budget

Food Cost %

28.4%

▼ 1.6pp vs prior

Labor Cost %

31.2%

Target: 30%

Net Income

$196,037

10.8% net margin

The big picture: January was solid across the board. Consolidated revenue hit $1.82M — $55K above budget — driven by strong Dry January health-conscious dining trends and your Uptown and Galleria locations absolutely crushing it. Same-store sales growth (excluding Katy) was 4.8% year-over-year. All 8 locations were profitable this month.

What went right: Food cost dropped 1.6 percentage points to 28.4% — the new vendor deal with Sysco for proteins and the portion control training in December are paying off. Online ordering (DoorDash, Uber Eats) grew to 24% of total revenue. Your catering division pulled in $87K this month, up 18% from December.

Watch list: Labor costs at 31.2% are still running 1.2pp above the 30% target. The Katy location (opened Nov 2025) is burning through its ramp-up budget faster than projected — $22K net loss this month vs. $15K budgeted loss. We need to revisit Katy’s staffing model. Also, the Heights location had 3 health inspection deductions — minor, but pattern is concerning.

BLACKPEAKCFO™ | FRACTIONAL CONTROLLER SERVICESFRESH FUEL KITCHEN GROUP · JAN 2026CONFIDENTIAL

Consolidated Income Statement

	Jan Actual	Jan Budget	Var $	Var %	YTD
Revenue
Dine-In	$874,752	$858,000	$16,752	2.0%	$874,752
Takeout & Online Orders	$437,376	$410,000	$27,376	6.7%	$437,376
Catering & Events	$87,235	$78,000	$9,235	11.8%	$87,235
Beverage & Smoothie Bar	$365,280	$354,000	$11,280	3.2%	$365,280
Merchandise & Retail	$57,757	$67,000	($9,243)	(13.8%)	$57,757
Total Revenue	$1,822,400	$1,767,000	$55,400	3.1%	$1,822,400
Cost of Goods Sold
Food & Ingredients	$417,428	$442,000	$24,572	5.6%	$417,428
Beverage Costs	$100,332	$106,000	$5,668	5.3%	$100,332
Total COGS	$517,760	$548,000	$30,240	5.5%	$517,760
GROSS PROFIT	$1,304,640	$1,219,000	$85,640	7.0%	$1,304,640
Operating Expenses
Labor (Hourly + Management)	$568,589	$548,000	($20,589)	(3.8%)	$568,589
Rent & Occupancy	$218,400	$218,400	$0	0.0%	$218,400
Marketing & Delivery Commissions	$98,410	$92,000	($6,410)	(7.0%)	$98,410
Utilities	$52,800	$54,000	$1,200	2.2%	$52,800
Insurance & Licenses	$24,000	$24,000	$0	0.0%	$24,000
R&M / Equipment	$31,200	$28,000	($3,200)	(11.4%)	$31,200
Technology & POS	$14,400	$14,000	($400)	(2.9%)	$14,400
G&A / Corporate Overhead	$38,000	$36,000	($2,000)	(5.6%)	$38,000
Total OpEx	$1,045,799	$1,014,400	($31,399)	(3.1%)	$1,045,799
EBITDA	$258,841	$204,600	$54,241	26.5%	$258,841
Depreciation & Amortization	$28,400	$28,000	($400)	(1.4%)	$28,400
Interest Expense	$12,800	$13,000	$200	1.5%	$12,800
Estimated Tax	$21,604	$16,300	($5,304)	(32.5%)	$21,604
NET INCOME	$196,037	$147,300	$48,737	33.1%	$196,037

💬 Controller’s Note
Net income beat budget by $49K. The hero here is food cost improvement — $30K saved by the Sysco renegotiation and portion control program. The concern is labor overshoot at $21K above budget, mostly from Katy overstaffing during the ramp-up and two overtime issues at Midtown. We need to tighten schedules at those two locations.

BLACKPEAKCFO™ | FRACTIONAL CONTROLLER SERVICESFRESH FUEL KITCHEN GROUP · JAN 2026CONFIDENTIAL

Location Performance Scorecard

Revenue by Location — January 2026

Location	Revenue	Food %	Labor %	Net Income	Margin	Grade
📍 Uptown (Flagship)	$312,400	26.1%	28.4%	$54,200	17.4%	A
📍 Galleria	$286,800	27.2%	29.1%	$47,800	16.7%	A
📍 Midtown	$264,200	28.8%	33.2%	$31,400	11.9%	A-
📍 Energy Corridor	$238,600	29.4%	30.8%	$28,200	11.8%	B+
📍 Heights	$218,400	29.8%	31.4%	$22,600	10.3%	B
📍 Sugar Land	$196,200	28.6%	31.0%	$18,400	9.4%	B
📍 Woodlands	$178,600	30.2%	33.8%	$15,437	8.6%	B-
📍 Katy 🆕	$127,200	32.4%	38.6%	($22,000)	(17.3%)	C+
CONSOLIDATED	$1,822,400	28.4%	31.2%	$196,037	10.8%	B+

💬 Controller’s Note
Grading is based on a composite score: revenue vs. target (25%), food cost vs. 30% benchmark (25%), labor vs. 30% benchmark (25%), and net margin vs. 12% target (25%). Uptown and Galleria are your stars — both running A grades with sub-28% food costs. Katy needs 3-4 more months to ramp; the C+ grade is expected for a location in month 3 of operations. The real concern is Woodlands — it’s been open 2 years and is still running B- grade with food cost above 30%.

BLACKPEAKCFO™ | FRACTIONAL CONTROLLER SERVICESFRESH FUEL KITCHEN GROUP · JAN 2026CONFIDENTIAL

Revenue Trends by Location

Monthly Revenue Trend — Top 4 Locations (6 Months)

Channel Mix	Revenue	% of Total	vs Dec	Trend
🍽️ Dine-In	$874,752	48.0%	+2.4%	↗️
📱 Online / Delivery	$437,376	24.0%	+6.7%	↗️↗️
🥤 Beverage / Smoothie	$365,280	20.0%	+3.2%	↗️
🍽️ Catering	$87,235	4.8%	+18.4%	🚀
🛍️ Merchandise	$57,757	3.2%	-13.8%	↘️

💬 Controller’s Note
Online ordering is your fastest growth channel at 24% of revenue and climbing. Catering surged 18% — the new corporate wellness program packages are landing. Two corporate accounts (Shell and ConocoPhillips) placed recurring weekly orders. Merchandise fell 14% — the holiday branded merch sold through in December and we haven’t refreshed the Q1 collection yet. Priority action: launch the new Q1 merchandise line by Feb 1.

BLACKPEAKCFO™ | FRACTIONAL CONTROLLER SERVICESFRESH FUEL KITCHEN GROUP · JAN 2026CONFIDENTIAL

Food Cost Analysis

Food Cost % by Location vs. 30% Target

Category	Jan Cost	% of Rev	Dec Cost	Change	Waste %
🥩 Proteins (Chicken, Steak, Fish)	$178,200	9.8%	$192,400	▼ 7.4%	3.2%
🥦 Produce & Fresh Vegetables	$112,800	6.2%	$108,600	▲ 3.9%	6.1%
🍚 Grains, Rice & Bases	$52,400	2.9%	$54,200	▼ 3.3%	1.8%
🧈 Sauces, Dressings & Condiments	$38,400	2.1%	$41,600	▼ 7.7%	2.4%
🥛 Dairy & Alternative Milks	$24,200	1.3%	$26,800	▼ 9.7%	4.8%
🍌 Smoothie Ingredients & Supplements	$68,200	3.7%	$65,400	▲ 4.3%	2.1%
📦 Packaging & Disposables	$43,628	2.4%	$42,000	▲ 3.9%	N/A
TOTAL FOOD & BEV COGS	$517,828	28.4%	$531,000	▼ 2.5%	3.4%

💬 Controller’s Note
The Sysco protein deal saved $14K this month alone — that’s $168K annualized. Produce waste at 6.1% is still high (target: 4%). Woodlands and Heights are the worst offenders. I recommend implementing the BlueCart inventory management system at those 2 locations as a pilot — $150/month per location but should save 2x that in reduced waste. Smoothie ingredient costs crept up due to the Dry January organic acai surge — consider a slight menu price adjustment on premium smoothies ($0.50 increase would offset entirely).

BLACKPEAKCFO™ | FRACTIONAL CONTROLLER SERVICESFRESH FUEL KITCHEN GROUP · JAN 2026CONFIDENTIAL

Labor Analysis

Location	Headcount	Labor $	Labor %	OT Hours	OT Cost	Rev/FTE	Turnover
Uptown	32	$88,762	28.4%	48	$2,160	$9,763	8%
Galleria	28	$83,500	29.1%	32	$1,440	$10,243	12%
Midtown	26	$87,714	33.2%	86	$4,300	$10,162	15%
Energy Corridor	22	$73,489	30.8%	24	$1,080	$10,845	10%
Heights	20	$68,578	31.4%	18	$810	$10,920	18%
Sugar Land	18	$60,822	31.0%	22	$990	$10,900	14%
Woodlands	18	$60,389	33.8%	38	$1,710	$9,922	22%
Katy 🆕	22	$49,135	38.6%	62	$3,100	$5,782	N/A
TOTAL (186 FTEs)	186	$568,589	31.2%	330	$15,590	$9,798	14%

💬 Controller’s Note
Three red flags in labor: 1) Midtown overtime is out of control — 86 OT hours ($4.3K) from 2 shift managers being out sick during the holiday surge. We need a floating manager for cross-coverage. 2) Katy is overstaffed for its volume — 22 FTEs generating only $5.8K/FTE (vs. target $9.5K). I recommend cutting 4 positions and scheduling tighter shifts until revenue justifies the headcount. 3) Woodlands turnover at 22% is destroying productivity. The store manager may need coaching or replacement.

BLACKPEAKCFO™ | FRACTIONAL CONTROLLER SERVICESFRESH FUEL KITCHEN GROUP · JAN 2026CONFIDENTIAL

Cash Flow & Working Capital

Opening Cash

$642,000

Operating CF

$224,437

Cash Used

($148,200)

Closing Cash

$718,237

Cash Flow Item	Amount
Operating Activities
Net Income	$196,037
+ Depreciation & Amortization	$28,400
+ Increase in Accounts Payable	$18,200
- Increase in Inventory	($8,400)
- Increase in Prepaid Expenses	($9,800)
Net Cash from Operations	$224,437
Investing Activities
Katy Location Build-Out (Final)	($42,000)
Equipment Replacement (Galleria kitchen)	($18,400)
Net Cash from Investing	($60,400)
Financing Activities
Loan Repayments	($28,400)
Owner Distributions	($59,400)
Net Cash from Financing	($87,800)
NET CHANGE IN CASH	$76,237

💬 Controller’s Note
Cash position grew $76K to $718K — 2.1 months of operating expenses. That’s a healthy buffer for an 8-location restaurant group. The Katy build-out is now complete ($42K final payment). Owner distributions of $59.4K are sustainable at current earnings levels. Key consideration: if you green-light the Pearland expansion (see next page), you’ll need to reserve $280-320K in Q2-Q3.

BLACKPEAKCFO™ | FRACTIONAL CONTROLLER SERVICESFRESH FUEL KITCHEN GROUP · JAN 2026CONFIDENTIAL

Expansion Pipeline & New Location Analysis

Location	Status	Est. Build Cost	Monthly Rent	Rev Forecast (Yr1)	Break-Even
✅ Katy (Opened Nov 2025)	Open	$310,000	$24,800	$2.1M	Month 6
🟡 Pearland	LOI Signed	$295,000	$22,400	$2.4M	Month 5
🔍 Downtown (Main St)	Scouting	$380,000	$34,200	$3.1M	Month 7
📋 League City	Wishlist	$270,000	$20,100	$1.9M	Month 6

Pearland Pro-Forma Analysis

Build-Out + Working Capital

$345,000

Year 1 EBITDA (Forecast)

$288,000

Payback Period

14.3 Months

💬 Controller’s Note
Pearland recommendation: Go. The demographics are strong (median HHI $98K, 25-44 demo is 34% of population, and there’s no direct fast-casual health competitor within 3 miles). The $295K build-out is cheaper than Katy because this is a second-generation restaurant space. At a forecasted $2.4M Year 1 revenue and $288K EBITDA, payback is under 15 months. Timing: If you sign the lease by Feb 15, build-out starts March, target opening July 4 weekend to catch summer traffic. I can prepare the detailed financial model for your bank.

BLACKPEAKCFO™ | FRACTIONAL CONTROLLER SERVICESFRESH FUEL KITCHEN GROUP · JAN 2026CONFIDENTIAL

Individual Location P&L Detail

	Uptown	Galleria	Midtown	Energy	Heights	Sugar L.	Woodlands	Katy
Revenue	$312K	$287K	$264K	$239K	$218K	$196K	$179K	$127K
COGS	$82K	$78K	$76K	$70K	$65K	$56K	$54K	$41K
Labor	$89K	$84K	$88K	$74K	$69K	$61K	$60K	$49K
Net Income	$54K	$48K	$31K	$28K	$23K	$18K	$15K	($22K)

🔒

Full Location P&L Detail

Complete individual P&L statements for all 8 locations, with line-item variance analysis and month-over-month trends, are included in your full management reporting pack.

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BLACKPEAKCFO  |  FRACTIONAL CONTROLLER SERVICES

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Contents

Executive Summary

Consolidated Income Statement

Location Performance Scorecard

Revenue Trends by Location

Food Cost Analysis

Labor Analysis

Cash Flow & Working Capital

Expansion Pipeline & New Location Analysis

Individual Location P&L Detail

Full Location P&L Detail