If you think 18% or even 22% is high, just work out what it is in the pub - they pay a bit less a barrel because of their turnover and then get a barrelage rebate at the end of the month, but it is probably still way over 100%
Eh !!!!!!!
100% GPP not possible unless they get it for free.
Think you will find that the Mess purchases alcohol through a National deal with national prices from the brewers, rather than individual deals, which could be fraught with opportunities for personal enrichment for those of a mind.
The closure of 15-20 pubs every week tell you how profitable !!! running a pub isn't.