Every bottle of spirits contains exactly 700 ml, but your serving count varies dramatically based on pour size. Most bartenders guess at this number, creating inventory headaches and profit losses. Here's the precise calculation method.
The basic calculation
A standard bottle of spirits contains 70 cl (700 ml). Your serving count depends entirely on portion control:
- Single shot (35 ml): 20 servings per bottle
- Double shot (50 ml): 14 servings per bottle
- Premium pour (40 ml): 17.5 servings per bottle
💡 Example:
You serve whisky in 40 ml servings:
- Bottle contents: 700 ml
- Serving size: 40 ml
- Calculation: 700 ÷ 40 = 17.5 servings
You get 17 full servings from the bottle.
Accounting for waste
Reality never matches theory. You'll lose product through multiple channels:
- Spilling during pours: 2-5% waste
- Tasting and testing: 1-3% waste
- Over-pouring: 3-8% waste
So build in 10-15% waste from your theoretical serving count. From analyzing actual purchasing data across different restaurant types, this waste factor remains consistent regardless of establishment size.
⚠️ Watch out:
Over-pouring hits your bottom line directly. If you consistently pour 45 ml instead of 40 ml, you're losing 2.5 servings per bottle.
Calculating cost per serving
Once you've nailed your serving count, the cost calculation becomes straightforward:
Cost per serving = Bottle purchase price ÷ Number of servings
💡 Example:
A bottle of vodka costs €28 to purchase, you pour 35 ml servings:
- Theoretical: 700 ÷ 35 = 20 servings
- With 12% waste: 20 × 0.88 = 17.6 servings
- Cost per serving: €28 ÷ 17.6 = €1.59 per serving
Each vodka serving costs you €1.59 in purchases.
Calculating pour cost
Pour cost works exactly like food cost, but for beverages. It reveals what percentage of your selling price covers alcohol costs.
Pour cost % = (Cost per serving ÷ Selling price excl. VAT) × 100
Remember: alcoholic beverages carry 21% VAT, not 9%!
💡 Example:
You sell vodka for €7.50 (incl. 21% VAT):
- Selling price excl. VAT: €7.50 ÷ 1.21 = €6.20
- Cost per serving: €1.59
- Pour cost: (€1.59 ÷ €6.20) × 100 = 25.6%
Your pour cost is 25.6% - that's on the high side.
Standard pour cost percentages
For spirits, most bars target these ranges:
- Premium spirits: 15-20% pour cost
- Standard spirits: 18-25% pour cost
- House brands: 20-28% pour cost
Anything above 30% means you're barely making money on that drink.
⚠️ Watch out:
Cocktails require different calculations since you're mixing multiple ingredients. Add up everything: spirit, mixers, garnish, and ice costs.
Tracking digitally
Many bartenders still track pour costs in Excel, but that becomes tedious when supplier prices change weekly. Tools like KitchenNmbrs automatically calculate your cost per serving and pour cost percentage, so you can spot unprofitable drinks immediately.
How do you calculate servings from a bottle? (step by step)
Measure your standard serving size
Use a jigger or measuring cup to measure exactly how many ml you pour per glass. Many bars think they pour 35 ml, but it's often 40-45 ml.
Divide bottle contents by serving size
Standard bottle is 700 ml. Divide this by your serving size: 700 ÷ 35 ml = 20 servings. This is your theoretical number.
Subtract waste for a realistic number
Factor in 10-15% waste from spilling and over-pouring. With 20 theoretical servings, this becomes 17-18 actual servings per bottle.
✨ Pro tip
Track your actual pours for exactly 72 hours using a jigger on your top 5 spirits. Most bartenders discover they're pouring 15-25% more than they realize.
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
How many ml are in a standard shot?
In the Netherlands, a standard shot measures 35 ml. But many bars pour 40-50 ml, which dramatically reduces servings per bottle.
Why do I get fewer servings from a bottle than calculated?
Waste from pouring, tasting, and over-pouring always reduces your yield by 10-15%. This happens regardless of how careful you think you're being.
What's a good pour cost for premium whisky?
Premium whisky should hit 15-20% pour cost. Higher-priced bottles let you maintain lower pour costs by charging premium selling prices.
Should I include VAT in my pour cost calculation?
Never include VAT in pour cost calculations. Alcoholic beverages carry 21% VAT, so €6.05 including tax becomes €5.00 excluding VAT for your calculation.
📚 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.
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