Graham is being kind I think. 52% is very low even for a rural pub. Obviously the GP depends upon the mix of drinks being sold and whether it is a 'pints' type of pub or is there a lot of shorts, bottles, wine being sold. IMO it should be showing closer to 58%. If you have concerns you should do a procedure whereby you check what stock is being sold. You list what stock you have at the beginning of say a two week period. You add the stock purchased - item by item and you deduct what stock you sell item by item. You then compare this to the stock held at the end of the period. If there are differences you need to investigate why. This is also done by professional stock taking firms. On occassion we have done it. On one occassion I could tell the publican which staff member was taking the drink. On an other occassion a specific drink (Martini) was going missing. The publican checked at the weekend and discovered that one of his sons was giving out free drink to a friend. Golden rule is that all pubs will have theft, free drink given out, stock being stolen from shelves, stock rooms being left open, etc..