Wet stock reconciliation: how to do it in a pub
By mise · Updated 7 October 2026
Quick answer: a wet stock reconciliation compares what each drinks line used — opening stock + deliveries − closing stock — with what the till says was sold. The difference is the variance: a deficit means drink left the cellar without being rung through (waste, over-pouring, free drinks, theft or a missing record); a surplus usually means a missed delivery or transfer. Do it line by line, weekly or fortnightly. mise counts the wet stock by scanning: 7 days free.
Wet stock is where a pub makes most of its gross profit, and where it leaks quietly. A reconciliation is how you find out which line is leaking and by how much.
The formula
Variance = sold through the till − usage
Do it in the same unit on both sides: pints for draught, bottles (and tenths) for spirits and wine, units for bottles and cans. A UK pint is 568 ml, so a 50 litre keg holds about 88 pints and an 11 gallon keg exactly 88.
Step by step
- Fix the period. Same day and time each week or fortnight, before the first delivery.
- Collect the paperwork. Delivery notes, credits for returned kegs, transfers to and from other sites, and the ullage and wastage log.
- Count the closing stock. Full kegs and part kegs (by weight), full bottles and tenths of open ones, cases and loose bottles in the fridges.
- Pull the till sales by line for exactly the same period, converted into the same units (a double = two measures, a half = 0.5 pint).
- Work out usage and variance per line with the calculator above or the stock take template.
- Investigate the biggest lines first, in pounds rather than pints.
Where the variance comes from
| Cause | What to check |
|---|---|
| Line cleaning and keg changes | Record the beer pulled through when lines are cleaned and when a keg is changed, as ullage. |
| Over-pouring and spillage | Head size, glass sizes, spirit measures, drip trays. |
| Free and staff drinks | Every free drink rung through on a no-charge key or written in the wastage log. |
| Till errors | Wrong buttons (a pint rung as a half, one lager rung as another). |
| Paperwork | Deliveries not entered, credits missing, transfers between sites not recorded. |
| Theft | Unrung sales and stock leaving the cellar: look for patterns by shift. |
Legal measures to get the units right
In the UK, draught beer and cider are sold in a third, half or two-thirds of a pint, or multiples of half a pint; gin, rum, vodka and whisky in 25 ml or 35 ml measures (or multiples); still wine by the glass in 125 ml, 175 ml or multiples, with 125 ml available. Convert the till into these units before you compare.
From reconciliation to GP
Once usage is right, cost of sales is usage at cost ex VAT, and GP% = (net sales ex VAT − cost of sales) ÷ net sales ex VAT. Work individual serves out with the GP calculator. More on the counting itself: bar stock take, pub stock take and wet stock management.
Do the count on your phone
In mise you scan each bottle and can, open bottles go in as tenths, kegs by weight with a Bluetooth scale, and deliveries come in from a photo of the invoice. Close the count and usage per line is ready to set against the till. Export to Excel for your stocktaker.
Scan the barcode or snap a photo: mise's AI finds the product and categorises it, and usage and GP are worked out when you close the count. 7 days free, no card.
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Frequently asked questions
What is wet stock reconciliation?
Comparing how much of each drink was used (opening stock + deliveries − closing stock) with how much the till says was sold, line by line, to find the variance.
How often should a pub reconcile wet stock?
Weekly or fortnightly is common, with an independent stocktaker check monthly or quarterly. The shorter the period, the easier it is to find the cause of a loss.
What is ullage?
Drink that is lost or unsaleable through normal operation, such as beer pulled through when cleaning lines or changing kegs. Record it so it is not confused with unexplained loss.
How many pints are in a 50 litre keg?
About 88. A UK pint is 568 ml, so 50,000 ÷ 568 ≈ 88 pints, before ullage.
Should variance be valued at cost or at selling price?
Both are useful: at cost it is the stock you paid for; at selling price it is the takings you missed. Stocktakers often report it at retail value.
How much does mise cost?
7 days free with everything included and no card.