Are you actually making money on each flat white you serve? Most café owners think they know their costs, but they're only counting coffee and milk. Equipment depreciation, energy consumption, and packaging costs add up quickly - and these hidden expenses can turn your profitable menu item into a loss leader.
What's included in the cost price?
A flat white seems simple: espresso with steamed milk. But the actual cost price consists of five components:
- Coffee beans: For the double espresso
- Milk: Approximately 150ml for a flat white
- Equipment wear: Espresso machine and grinder
- Energy costs: Electricity for machine and heating
- Packaging: Cup, lid, straw (for takeaway)
Calculate coffee bean costs
For a flat white you need a double espresso. That's approximately 18-20 grams of coffee beans.
💡 Example:
Coffee beans cost €12 per kilo:
- Price per gram: €12 ÷ 1000 = €0.012
- For 19 grams: 19 × €0.012 = €0.23
Coffee cost per flat white: €0.23
Calculate milk costs
A flat white contains approximately 150ml of milk. Use fresh whole milk for the best quality.
💡 Example:
Milk costs €1.20 per liter:
- Price per 100ml: €1.20 ÷ 10 = €0.12
- For 150ml: 1.5 × €0.12 = €0.18
Milk cost per flat white: €0.18
Factor in equipment wear
Your espresso machine and grinder wear with each use. These costs are invisible but very real - something most kitchen managers discover too late after their first machine replacement. Calculate this as costs per cup.
💡 Example wear calculation:
Espresso machine costing €8,000, lifespan 8 years:
- Depreciation per year: €8,000 ÷ 8 = €1,000
- At 50 cups per day, 300 days: 15,000 cups per year
- Wear per cup: €1,000 ÷ 15,000 = €0.067
Wear cost per flat white: €0.07
Add energy costs
An espresso machine consumes energy for heating and pressure. These are also real costs you need to pass on.
⚠️ Note:
Energy costs vary greatly depending on the machine and electricity price. Calculate an average of €0.05 to €0.10 per cup for a professional machine.
Don't forget packaging
For takeaway, there are additional costs: cardboard cups, lids, straws. For dine-in you also have costs for washing and cup wear.
- Takeaway: €0.15 - €0.25 per set (cup + lid)
- Dine-in: €0.05 - €0.10 (washing, cup wear)
Total cost price calculation
Add all components together for the complete cost price of your flat white:
💡 Total example (takeaway):
- Coffee beans: €0.23
- Milk: €0.18
- Equipment wear: €0.07
- Energy: €0.08
- Packaging: €0.20
Total cost price: €0.76 per flat white
From cost price to selling price
With a cost price of €0.76 you can determine your selling price. For beverages, a standard margin is 75-85%, which amounts to 15-25% "pour cost".
At 20% pour cost: Minimum selling price = €0.76 ÷ 0.20 = €3.80 excl. VAT
With 9% VAT that becomes €4.14 incl. VAT. Rounded: €4.15 on your menu.
⚠️ Note:
Beverages in hospitality have 9% VAT, including coffee. Only alcoholic beverages have 21% VAT.
How do you calculate the cost price of a flat white? (step by step)
Calculate coffee and milk costs
Weigh 18-20 grams of coffee beans for double espresso. Measure 150ml of milk. Convert both to euros based on your purchase prices.
Factor in equipment and energy
Divide the annual depreciation of your espresso machine by the number of cups per year. Add €0.05-€0.10 energy costs per cup.
Add packaging costs
For takeaway: calculate €0.15-€0.25 for cup and lid. For dine-in: calculate €0.05-€0.10 for washing and wear. Add everything together for your total cost price.
✨ Pro tip
Track your equipment wear costs for 6 months to get accurate depreciation numbers. Most cafés underestimate this by 40%, which explains why their margins look good on paper but cash flow stays tight.
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 often should I update my cost price?
Check your cost price every 3 months or when suppliers raise their prices. Coffee and milk prices can fluctuate significantly, especially for organic products.
Does the cost price differ between cappuccino and flat white?
Yes, a flat white uses more milk (150ml vs 125ml for cappuccino) and sometimes a double espresso. This makes the cost price €0.05-€0.10 higher.
Can I charge more for plant-based milk?
Yes, oat milk or almond milk often cost €0.10-€0.20 more per serving. You can pass this on as a surcharge on your menu price.
📚 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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