Use simple calculations to quickly

Quick answer

Most restaurant owners think viability testing requires complex spreadsheets and weeks of analysis. That's completely wrong. Three basic numbers and 10 minutes of math can tell you if your new dish idea will sink or swim.

Most restaurant owners think viability testing requires complex spreadsheets and weeks of analysis. That's completely wrong. Three basic numbers and 10 minutes of math can tell you if your new dish idea will sink or swim.

The basic calculation: break-even per day

Every new idea needs three numbers: ingredient cost, selling price, and break-even volume. That's it.

? Example: New lunch bowl

You're considering a quinoa bowl with grilled chicken:

Ingredients per serving: €4.20
Selling price: €14.50 incl. VAT (€13.30 excl.)
Food cost: €4.20 / €13.30 = 31.6%

Margin per bowl: €13.30 - €4.20 = €9.10

How much do you need to sell?

New dishes bring hidden costs that'll bite you later. Don't ignore them:

Buying extra ingredients (minimum order)
Staff training
Printing new menus
Marketing to promote it

? Example: Extra costs quinoa bowl

Quinoa purchase (minimum 5kg): €45
New menus: €150
Kitchen training (2 hours): €50

Total startup costs: €245

Break-even: €245 / €9.10 = 27 bowls

Reality check: will this work?

27 bowls sounds achievable, but dig deeper. From tracking this across dozens of restaurants, I've seen too many owners get excited about low break-even numbers without asking the hard questions:

How many lunch guests do you serve daily?
What percentage would actually choose this new dish?
Do you have fridge space for extra ingredients?
Does it match your concept and customer base?

⚠️ Note:

Always calculate with your selling price excluding VAT. The €14.50 on your menu becomes €13.30 for your calculation. Otherwise your margin looks higher than it actually is.

Consider seasonality and shelf life

Some ingredients are seasonal or spoil fast. This changes your risk profile completely:

Fresh ingredients: Higher risk, but often better margin
Shelf-stable basics: Lower risk, easier to test small
Seasonal products: Factor in price swings

? Example: Seasonal risk

Asparagus in March costs €18/kg, in May €8/kg:

March: food cost 38% (too high)
May: food cost 22% (good)

Time your launch right.

Track digitally for faster decisions

You can crunch these numbers in Excel, but tools like KitchenNmbrs speed up the process. You'll see immediate impact on total food cost and can test multiple scenarios quickly.

How do you calculate viability? (step by step)

Calculate the cost per serving

Add up all the ingredients that go into one serving. Don't forget garnishes, sauces and oil. Divide by the number of servings you get from your purchase.

Determine your selling price and margin

Convert your selling price to excluding VAT (divide by 1.09). Subtract the cost. This is your margin per serving.

Estimate startup costs and break-even

Add up extra costs (purchase, training, marketing). Divide by your margin per serving. This is the number of servings you need to sell to break even.

✨ Pro tip

Run a 48-hour test with exact portions and timing before committing to any new dish. You'll catch prep bottlenecks and portion creep that can kill your margins within the first week.

Calculate this yourself?

In the KitchenNmbrs app you can do this in just a few clicks. 7 days free, no credit card.

Try KitchenNmbrs free →

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Frequently asked questions

What food cost percentage works for new dishes?

Most restaurants should target 28-35% food cost. New dishes can run higher initially since you're still optimizing portions and prep methods. But don't let it slide past 35% for long.

Should I include all startup costs in my break-even?

Absolutely. Skip this step and you'll get a false sense of security. Include ingredient minimums, training time, menu reprints, and any promotional costs. Reality hurts less than surprises later.

How do I price against my existing menu?

Check similar dishes on your current menu first, then scope out direct competitors. A €25 quinoa bowl next to €16 pasta dishes will confuse customers and hurt sales.

What if my break-even number seems impossible?

You've got three moves: source cheaper ingredients, raise the price, or scrap the idea. Don't launch hoping it'll work out – hope isn't a business strategy.

Does this method work for cocktails and drinks?

Same principle applies perfectly. Just remember alcoholic drinks carry 21% VAT instead of 9%. Add up every ingredient: spirits, mixers, garnishes, even the fancy ice cubes.

How do I handle dishes with expensive specialty ingredients?

Calculate based on realistic usage rates, not perfect portions. If you're buying saffron or truffle oil, factor in waste, theft, and the occasional heavy-handed cook. Add 15-20% buffer to your ingredient costs.

kennisbank.ingredients_in_article

Chicken kennisbank.ingredient_card_meta Quinoa kennisbank.ingredient_card_meta Asparagus kennisbank.ingredient_card_meta

ℹ️ This article was prepared based on official sources and professional expertise. While we strive for current and accurate information, the content may differ from the most recent regulations. Always consult the official authorities for binding standards.

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.

8 years kitchen manager at 1NUL8 Group Rotterdam

Expertise: food cost management HACCP kitchen management restaurant operations food safety compliance

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