Is the top line holding and is margin keeping pace?
Where does revenue come from?
Which lines move the number most?
The five lines driving the NOI miss, with likely cause.
| P&L line | Group | Actual$000 | Budget$000 | Variance$000 | Var% | Likely driver |
|---|---|---|---|---|---|---|
| Fuel gross profit | Revenue | $5,478 | $6,250 | -$772 | -12.4% | Rate — fuel buydowns |
| Store labor | OpEx | $6,420 | $5,700 | -$720 | -12.6% | Volume — overtime |
| Merch gross profit | Revenue | $8,008 | $8,280 | -$272 | -3.3% | Mix — low-margin shift |
| Card / processing fees | OpEx | $1,460 | $1,250 | -$210 | -16.8% | Volume — card share |
| Utilities | OpEx | $820 | $970 | +$150 | +15.5% | Timing — reverses |
Sales, margin, inventory productivity (Inv Turns) and GM ROI by category.
| Category | Sales$000 | Units000 | GM% | GM $$000 | Inv Turnsx / yr | GM ROIGMROI | % of MerchGM $ |
|---|---|---|---|---|---|---|---|
| Tobacco | $9,800 | 1,960 | 16.0% | $1,568 | 24.0x | 4.6x | 19.6% |
| Packaged Beverages | $5,600 | 2,240 | 32.0% | $1,792 | 18.0x | 8.5x | 22.4% |
| Beer & Wine | $4,200 | 700 | 26.0% | $1,092 | 15.0x | 5.3x | 13.6% |
| Snacks & Candy | $3,360 | 1,680 | 42.0% | $1,411 | 12.0x | 8.7x | 17.6% |
| Self-Serve Beverages | $2,240 | 1,120 | 62.0% | $1,389 | 40.0x | 65.3x | 17.3% |
| Grocery & Other | $2,800 | 560 | 27.0% | $756 | 8.0x | 3.0x | 9.4% |
| Merchandise total | $28,000 | 8,260 | 28.6% | $8,008 | — | — | 100.0% |
Staffing gaps top to bottom.
| Position | Levelhierarchy | HeadcountFTE | Open Roles# | Fill Rate% |
|---|---|---|---|---|
| VP Operations | L1 | 2 | 0 | 100.0% |
| District Manager NEW | L2 | 10 | 2 | 80.0% |
| Regional Manager | L3 | 4 | 1 | 75.0% |
| Store Manager | L4 | 19 | 3 | 84.2% |
| Assistant Manager | L5 | 22 | 4 | 81.8% |
| Shift Lead | L6 | 48 | 6 | 87.5% |
| Cashier / Sales Assoc. | L7 | 210 | 18 | 91.4% |
| Delivery Truck Drivers NEW | L7 | 38 | 7 | 81.6% |
| Maintenance Tech | L7 | 9 | 2 | 77.8% |
| Total organization | 362 | 43 | 88.1% |
Targets = FY26 budget. Inv Turns shown after the GM$ column on every table with a GM$ column; GM ROI = gross margin $ ÷ average inventory at cost. Driver labels rule-based (Timing / Volume / Rate / Mix). All figures are demo sample data scaled to $102.5M.