Use a profitability structure centered on operational efficiency. Revenue has grown, so the focus should be on cost-side inefficiencies within store operations. The framework should include three distinct buckets that cover all relevant areas without overlap.

1. Revenue Drivers
• Same-store sales and customer traffic
• Product mix and pricing strategy
• Promotions and customer experience factors such as availability and checkout time

2. Cost Drivers
• Labor efficiency, including staffing levels, scheduling accuracy, overtime, and idle time
• Inventory and waste management, including spoilage, shrink, and over-ordering
• Store processes, including restocking workflow, delivery coordination, and layout utilization
• Fixed costs such as rent, utilities, and maintenance, confirmed to be stable but validated for completeness

3. Management and Capabilities
• Store manager oversight, accountability, and decision-making quality
• Training and incentives tied to labor productivity and waste control
• Use of technology and data to inform staffing, ordering, and scheduling decisions