Calculating a flat white's true cost is like peeling an onion - there are layers most café owners never see. You've got coffee and milk on the surface, but energy consumption lurks beneath. Miss these hidden costs and you're bleeding money with every cup.
All costs of a flat white
For an accurate cost price, you need to include three components:
- Coffee: Espresso shots (beans + grinding)
- Milk: Volume + steaming
- Energy: Machine, grinder, steam, heating
Most entrepreneurs only calculate coffee and milk, but forget that your espresso machine is one of the biggest energy consumers in your business.
💡 Example cost price flat white:
For one flat white (200ml) you need:
- Coffee (18g beans): €0.36
- Milk (150ml): €0.24
- Energy (machine + steam): €0.15
- Packaging (for takeaway): €0.08
Total cost price: €0.83
Calculate coffee costs
The basics are straightforward: how many grams of beans do you use per shot, and what do those beans cost per kilo?
Standard portion:
- Double espresso: 18-20 grams of beans
- Single espresso: 9-10 grams of beans
- Flat white: double espresso (18g)
💡 Calculation example coffee costs:
Coffee beans €20 per kilo, 18 grams per flat white:
- €20 / 1000g = €0.02 per gram
- 18g × €0.02 = €0.36 per flat white
Calculate milk costs
Calculate based on the actual volume you use, not what ends up in the cup. When steaming, you'll use more milk than the final volume.
Flat white volumes:
- Final volume: 200ml (espresso + milk)
- Espresso: 50ml
- Milk needed: 150ml (due to steaming)
💡 Calculation example milk costs:
Milk €1.60 per liter, 150ml per flat white:
- €1.60 / 1000ml = €0.0016 per ml
- 150ml × €0.0016 = €0.24 per flat white
Calculate energy costs
This is the most overlooked cost item. Your espresso machine runs all day and consumes electricity for heating, pumps and steam. It's the kind of thing you only learn after closing your first month at a loss - those energy costs add up fast.
Average energy consumption espresso machine:
- Professional machine: 3-5 kW per hour
- Average electricity rate: €0.30 per kWh
- Per cup of coffee: approximately 3-5 minutes of active use
⚠️ Note:
Your machine runs all day (standby consumption), but only calculate the extra energy for actually making coffee. Otherwise every cup becomes unrealistically expensive.
💡 Calculation example energy costs:
Machine 4 kW, 3 minutes per cup, €0.30 per kWh:
- 3 minutes = 0.05 hours
- 4 kW × 0.05 hours = 0.2 kWh
- 0.2 kWh × €0.30 = €0.06 per cup
- Plus steam for milk: €0.09
- Total energy: €0.15
Packaging costs (takeaway)
With takeaway, there are additional costs you shouldn't forget:
- Cardboard cup: €0.05-€0.08
- Lid: €0.02-€0.03
- Sleeve (heat protection): €0.01
Total cost price and margin
With all costs included, you arrive at a cost price of €0.83 for a flat white. At a selling price of €3.50 (incl. 9% VAT) you have:
💡 Margin calculation:
- Selling price excl. VAT: €3.50 / 1.09 = €3.21
- Cost price: €0.83
- Food cost: (€0.83 / €3.21) × 100 = 25.9%
- Margin per cup: €3.21 - €0.83 = €2.38
A food cost of 26% is excellent for coffee. Most cafés sit around 20-30% for coffee drinks.
How do you calculate the cost price of a flat white? (step by step)
Calculate your coffee costs
Divide your purchase price per kilo by 1000 to get the price per gram. Multiply by 18 grams (standard double espresso). At €20/kg beans: €20 / 1000 × 18 = €0.36 per flat white.
Calculate your milk costs
Divide your milk price per liter by 1000 to get the price per ml. Multiply by 150ml (milk needed for flat white). At €1.60/liter: €1.60 / 1000 × 150 = €0.24 per flat white.
Add energy costs
Calculate 3-5 minutes of active machine use per cup. At 4kW machine and €0.30/kWh: 4 × 0.05 hours × €0.30 = €0.06 for espresso plus €0.09 for steam = €0.15 total.
✨ Pro tip
Track your energy costs for 3 consecutive weeks during peak hours. Most café owners underestimate machine energy consumption by 40%, which means they're losing €0.06 per cup without knowing it.
Calculate this yourself?
In the KitchenNmbrs app you can do this in just a few clicks. 7 days free, no credit card.
Was this article helpful?
Frequently asked questions
Should I include VAT in my cost price calculation?
No, you always calculate cost price excluding VAT. You compare your cost price with your selling price excl. VAT to determine your margin. VAT is a pass-through to the tax authority.
How often should I update my coffee cost price?
Check your cost price every time you order coffee beans. Coffee prices fluctuate due to weather conditions and harvests. A monthly check is the minimum needed.
What if I offer different types of milk?
Calculate a separate cost price for each milk type. Oat milk costs €2.50/liter for example versus €1.60 for regular milk. That's a difference of €0.14 per flat white in your cost price.
What about milk waste?
Include 5-10% waste in your milk costs. Milk that goes sour or gets thrown away during steaming. At €0.24 milk costs, that becomes €0.26 including 10% waste.
📚 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
- Warenwetbesluit Bereiding en behandeling van levensmiddelen (2024) — Official source
- WHO — Foodborne diseases estimates (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.
Selling food? Then you need KitchenNmbrs
Whether you run a restaurant, food truck, catering company, or meal kit business — you need to know what each dish costs. KitchenNmbrs gives you that insight. Start your free trial.
Start free trial →