Gross Margins according to Wikipedia is calculated by subtracting Cost of Goods Sold from Revenue. Cost of Goods Sold include the cost of food and beverageand the labor necessary to produce and deliver that product. Though everyone’s focus is on top line revenue, Gross Margin is the workhorse because everything gets paid from that number. Maintaining Cost of Goods Sold in line with expectations is clearly necessary to the health of the enterprise.
Rent, advertising, decorations, promotions all get paid from the gross margin number. Top line revenue may be glamorous, however never forget everything is context.