Calculating cost per glass from case purchases involves more than simple division. Most hospitality entrepreneurs forget the 21% VAT on alcoholic beverages, which skews their pour cost calculations. You need the right formula to determine your actual glass cost.
From case price to cost per glass
Wine cases typically contain 6 or 12 bottles. You'll get roughly 5-6 glasses per bottle, depending on your pour size. Knowing your exact glass cost is crucial for accurate pour cost calculations.
💡 Example:
You buy a case of red wine (6 bottles) for €72.00 excl. VAT:
- Case price: €72.00
- Price per bottle: €72.00 ÷ 6 = €12.00
- Glasses per bottle: 5 (at 15cl pour size)
- Cost per glass: €12.00 ÷ 5 = €2.40
Cost per glass: €2.40
Calculate pour cost for wine
Pour cost represents wine's equivalent of food cost. It shows what percentage of your selling price covers the wine itself. Target pour costs for wine typically range from 18-25%.
💡 Example:
You sell the glass of wine for €8.50 (incl. 21% VAT):
- Selling price excl. VAT: €8.50 ÷ 1.21 = €7.02
- Cost per glass: €2.40
- Pour cost: (€2.40 ÷ €7.02) × 100 = 34.2%
This exceeds the ideal 25% threshold.
⚠️ Note:
Alcoholic beverages carry 21% VAT, not 9%. Always use prices excluding VAT for pour cost calculations.
Different pour sizes
Your pour size directly determines glasses per bottle. This calculation most kitchen managers discover too late - it significantly impacts your cost per glass:
- 12.5cl per glass: 6 glasses per bottle (75cl)
- 15cl per glass: 5 glasses per bottle
- 18cl per glass: 4 glasses per bottle
💡 Comparison example:
Same bottle of wine (€12.00), different pour sizes:
- 12.5cl: €12.00 ÷ 6 glasses = €2.00 per glass
- 15cl: €12.00 ÷ 5 glasses = €2.40 per glass
- 18cl: €12.00 ÷ 4 glasses = €3.00 per glass
Larger pours cost more but command higher prices.
Factor in waste in your calculation
Every bottle won't sell completely. You'll face losses from tasting, spilling, and spoilage. Build 5-10% waste into your cost per glass calculations.
⚠️ Note:
Opened wine bottles maintain quality for just 2-3 days. Plan purchases to avoid multiple open bottles simultaneously.
Determine optimal selling price
Use your cost per glass to calculate profitable selling prices. Work backwards: set your desired pour cost first, then determine minimum pricing.
💡 Example:
Cost per glass: €2.40, desired pour cost: 22%
- Minimum price excl. VAT: €2.40 ÷ 0.22 = €10.91
- Minimum price incl. 21% VAT: €10.91 × 1.21 = €13.20
Minimum selling price: €13.20 per glass.
How do you calculate cost per glass? (step by step)
Calculate the price per bottle
Divide the case price by the number of bottles in the case. A case usually contains 6 or 12 bottles. Always check this on the packaging.
Determine the number of glasses per bottle
Divide 75cl (standard bottle size) by your pour size. At 15cl per glass you get 5 glasses per bottle. At 12.5cl you get 6 glasses.
Calculate the cost per glass
Divide the price per bottle by the number of glasses. Add 5-10% for waste to account for tasting, spilling, and spoilage of opened bottles.
✨ Pro tip
Audit your pour sizes weekly for 4 weeks - bartenders often pour 20% more than intended. A 15cl pour that becomes 18cl increases your cost per glass by €0.48 on a €12 bottle.
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
Do I need to include VAT in my cost price calculation?
No, calculate your cost price excluding VAT. But for pour cost calculations, use your selling price excluding VAT. Remember alcoholic beverages have 21% VAT, not the standard 9%.
What's an acceptable pour cost for wine?
Target 18-25% pour cost for wine. Above 25% means insufficient profit margins. Below 18% might price you out of your market, though premium establishments can sustain lower pour costs.
Should I offer multiple pour sizes on my wine menu?
This depends on your restaurant concept and clientele. Smaller pours (12.5cl) reduce cost per glass but limit revenue potential. Larger pours (18cl) increase costs but justify higher menu prices.
📚 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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