I am looking to find the numbers ? preferably actual profit & loss
statements - associated with the operation of ice cream retail stores
(ice cream parlor) in the U.S. I am researching this field with an
interest on my part to learn everything that I can with respect to the
financial aspects of this retail segment. I have a possible interest
in setting up an ice cream parlor business.

Can you help me?

I can't provide the answer you are looking for but a friend of mine
does own a family operated icecream parlor and know he makes plenty. I
just wrote a magazine article about him and the location has been in
operation since 1926 so I presume it's profitable.

He is the only operator in our county who makes his own ice cream
which limits his production capacity but means his product is so good
that he can't keep up with demand - he doesn't even advertise his back
street operation becuause he is run ragged filling orders except in
the summer when he has student help.

As with most businesses, it's the personal attention and quality which
matters most. I suggest that a chain franchise operation would require
the most research, but a small-town family-type business with
home-made goodies and an owner-operator stands a pretty good chance of
succeeding - at least you don't face the threat of a fire as do most
eateries (GRIN).

I hope this was helpful.

Thanks for your input but it does not really adddress my question.
Your friend's operation sounds very successful, but many ice cream
retailers are successful; but I have to find some samples of actual
numbers becuase I will need to raise funds for my operation, and to do
that, I have to show investors what typical sales and profits look
like with at least one other operation.

Maybe what I should do is locate ice cream retailers that are publicly
traded companies and have the SEC send me their published financials.
DO you know any web sites where public compnaies are listed?

Thanks for your input though.