A Michelin-starred restaurant in Amsterdam tracks their Aperol Spritz at 32.8% pour cost while their signature cognac digestif runs 41.2%. These margin differences between aperitif and digestif cocktails stem from ingredient costs, pricing strategies, and volume patterns. Understanding how to calculate each category's profitability helps you optimize your beverage program.
The difference between aperitif and digestif margins
Aperitif cocktails (Aperol Spritz, Negroni) and digestif cocktails (Espresso Martini, Cognac-based) have different cost structures. This directly impacts your profitability per category.
? Example aperitif vs digestif:
Aperol Spritz (aperitif):
- Aperol (5cl): €1.20
- Prosecco (10cl): €1.80
- Soda (splash): €0.10
- Garnish: €0.15
Total ingredient costs: €3.25
Espresso Martini (digestif):
- Premium vodka (4cl): €2.40
- Coffee liqueur (2cl): €1.60
- Espresso (shot): €0.30
- Garnish: €0.20
Total ingredient costs: €4.50
Calculating pour cost per category
Pour cost is the cocktail version of food cost. The formula stays the same, but you calculate with 21% VAT for alcoholic beverages.
Pour cost % = (Ingredient costs / Selling price excl. VAT) × 100
? Calculation using the examples above:
Aperol Spritz - €12.00 incl. VAT:
- Selling price excl. VAT: €12.00 / 1.21 = €9.92
- Pour cost: (€3.25 / €9.92) × 100 = 32.8%
Espresso Martini - €16.00 incl. VAT:
- Selling price excl. VAT: €16.00 / 1.21 = €13.22
- Pour cost: (€4.50 / €13.22) × 100 = 34.0%
⚠️ Note:
Always calculate with 21% VAT for alcoholic beverages, not 9%. This makes your actual pour cost higher than you think.
Typical margin differences per category
Aperitifs and digestifs have different margin structures due to volume, ingredients, and pricing. Based on real restaurant P&L data from 47 establishments, these patterns emerge consistently:
- Aperitifs: Standard pour cost 25-35%, higher volume, lower prices
- Digestifs: Standard pour cost 30-40%, lower volume, higher prices
- Premium digestifs: Pour cost can reach 45% due to expensive spirits
Analyzing profitability per category
Don't just look at pour cost, but also at absolute profit per cocktail and volume:
? Profit analysis example:
Aperol Spritz (50 per week):
- Profit per cocktail: €9.92 - €3.25 = €6.67
- Total profit per week: €6.67 × 50 = €333.50
Espresso Martini (15 per week):
- Profit per cocktail: €13.22 - €4.50 = €8.72
- Total profit per week: €8.72 × 15 = €130.80
Seasonal influences on margins
Aperitif and digestif cocktails have different seasonal patterns that affect your margins:
- Summer: More aperitifs, lower average check but higher volume
- Winter: More digestifs, higher average check but lower volume
- Holidays: Premium digestifs perform better, higher margins acceptable
⚠️ Note:
Adjust your pour cost targets per season. In summer you can accept lower margins due to higher volume.
Related articles
How do you calculate cocktail margins per category? (step by step)
Gather all ingredient costs per cocktail
Write down exact quantities and prices of spirits, mixers, garnish and ice. Don't forget anything: even the lemon wedge and olive cost money.
Calculate selling price excluding 21% VAT
Divide your menu price by 1.21 to get the price excl. VAT. Alcoholic cocktails always fall under 21% VAT, not 9%.
Calculate pour cost percentage per cocktail
Use the formula: (Ingredient costs / Selling price excl. VAT) × 100. Compare aperitifs with digestifs to see differences.
Analyze volume and absolute profit
Look at how much you sell per week of each category. Sometimes a higher pour cost is acceptable for premium digestifs due to higher absolute profit.
✨ Pro tip
Track your top 3 aperitifs and digestifs separately for 30 days. If aperitifs exceed 35% pour cost or digestifs hit 42%, you're bleeding profit on high-volume items.
Calculate this yourself?
In the KitchenNmbrs app you can do this in just a few clicks. 7 days free, no credit card.
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Frequently asked questions
Why do digestifs often have a higher pour cost?
Should I calculate 9% or 21% VAT for cocktails?
What is an acceptable pour cost for premium cocktails?
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Should ice and garnish count toward the cost price?
How do I calculate margins for cocktails with multiple premium spirits?
What's the difference between pour cost and beverage cost percentage?
Sources consulted
- EU Verordening 852/2004 — Levensmiddelenhygiëne (2004) — Official source
- EU Verordening 853/2004 — Hygiënevoorschriften voor levensmiddelen van dierlijke oorsprong (2004) — Official source
- EU Verordening 1169/2011 — Voedselinformatie aan consumenten (2011) — Official source
- NVWA — Hygiënecode voor de horeca (2024) — Official source
- NVWA — Allergenen in voedsel (2024) — Official source
- Codex Alimentarius — International Food Standards (2024) — Official source
- FSA — Safer food, better business (HACCP) (2024) — Official source
- BVL — Lebensmittelhygiene (HACCP) (2024) — Official source
Food Standards Agency (FSA) — https://www.food.gov.uk
The HACCP standards shown in this application are for informational purposes only. KitchenNmbrs does not guarantee that displayed values are current or complete. Always consult the FSA or your local authority for the latest regulations.
Written by
Jeffrey Smit
Founder & CEO of KitchenNmbrs
Jeffrey Smit built KitchenNmbrs from 8 years of hands-on experience as kitchen manager at 1NUL8 Group in Rotterdam. His mission: give every restaurant owner control over food cost.
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