Children's portions typically get priced lower, yet their margins vary dramatically across different restaurant types. Many entrepreneurs guess at children's portion prices, which sometimes causes them to lose money or miss opportunities. You can calculate the exact margin on children's portions and optimize them for better profitability.
Why calculate children's portions differently?
Children's portions are usually smaller, but they're not always proportionally cheaper. Preparation often takes the same amount of time, and some ingredients you use in the same quantity (sauce, garnish).
? Example:
Pasta carbonara adults vs. children:
- Adults: 120g pasta, €3.20 ingredients
- Children: 80g pasta, €2.60 ingredients
- Ingredient difference: 19% less
But the children's portion often costs 40% less on the menu.
Step 1: Calculate ingredient costs for children's portion
Add up all the ingredients that go into the children's portion. Not everything gets proportionally smaller.
- Main ingredient: Usually 60-80% of adult portion
- Sauces: Often the same amount (children want plenty of sauce)
- Garnish: Usually the same amount
- Side dishes: 70-80% of adult portion
Step 2: Calculate food cost percentage
Use the same formula as for adult dishes:
Food cost % = (Ingredient costs / Selling price excl. VAT) × 100
? Example calculation:
Children's margherita pizza:
- Ingredients: €1.80
- Menu price: €8.50 incl. VAT
- Excl. VAT: €8.50 / 1.09 = €7.80
Food cost: (€1.80 / €7.80) × 100 = 23.1%
Step 3: Compare with adult version
Put the margins side by side to see which version is more profitable.
? Pizza comparison:
- Adult pizza: 28.5% food cost
- Children's pizza: 23.1% food cost
- Difference: 5.4 percentage points better margin
The children's pizza is relatively more profitable!
Typical margin differences per dish
Different dishes show different patterns. From analyzing actual purchasing data across different restaurant types, these trends emerge:
- Pizza/pasta: Children's version often lower food cost (less main ingredient)
- Meat/fish: Usually higher food cost (preparation stays the same)
- Snacks: Often same food cost (portion already small)
- Desserts: Usually lower food cost (easy to make smaller)
⚠️ Note:
Always calculate with the price excluding VAT. Children's portions also have 9% VAT, just like adult dishes in the restaurant.
Optimization strategies
If your children's portions have too low margins:
- Adjust price: Children's price doesn't have to be 50% of adult price
- Review portion: Maybe you're giving too much main ingredient
- Different ingredients: Cheaper alternatives that children enjoy
- Presentation: Children eat with their eyes, fewer ingredients can work
Children's portions as a marketing tool
Some restaurants deliberately use children's portions as a draw, even if the margin is lower. Parents often choose restaurants where children are welcome.
Then calculate the total profitability of the whole family, not just the children's portion.
How do you calculate the margin on children's portions? (step by step)
Inventory all ingredients in the children's portion
Weigh or measure exactly what goes into the children's portion. Note that sauces and garnish often don't get proportionally smaller. Record the quantity of each ingredient.
Calculate total ingredient costs
Multiply each quantity by the purchase price per unit. Add up all ingredient costs to get the total cost price of the children's portion.
Calculate the food cost percentage
Divide the ingredient costs by the selling price excluding VAT and multiply by 100. Compare this percentage with the adult version to see the margin difference.
✨ Pro tip
Analyze your top 3 children's dishes over the past 6 weeks - if their margins exceed 65%, you've got room to either reduce prices slightly to attract more families or invest those profits into better presentation. Focus your optimization efforts on dishes that actually move volume.
Calculate this yourself?
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Frequently asked questions
Does a children's portion always have to cost half of an adult portion?
Why do children's portions sometimes have a better margin than adult portions?
How often should I check the margin on children's portions?
Can I use children's portions as a loss leader to attract families?
What food cost is normal for children's portions?
Should I include labor costs when comparing children's vs adult portion profitability?
How do I handle children's portions that share ingredients with multiple adult dishes?
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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