📝 Bar, drinks & cocktails · ⏱️ 4 min read

How do I set up a monthly overview of my pour cost per...

📝 KitchenNmbrs — · updated 07 Apr 2026

Quick answer
Pour cost per drink category gives you insight into which drinks are profitable and which cost you money. Most bartenders rely on gut feelings and rough estimates, missing crucial profit leaks.

Pour cost per drink category gives you insight into which drinks are profitable and which cost you money. Most bartenders rely on gut feelings and rough estimates, missing crucial profit leaks. Here's how to create a monthly overview that keeps your administration sharp and your margins healthy.

What is pour cost per drink category?

Pour cost works just like food cost but for beverages. It reveals what percentage of your selling price goes toward purchasing drinks. Breaking this down by category shows you exactly which areas drive profit and which ones drain it.

? Example:
Beer sold in March: €3,200
Beer purchases: €800
Beer pour cost: €800 / €3,200 = 25%

That's a solid pour cost for beer.

The main drink categories

Split your drinks into these categories for maximum clarity:

  • Beer: Everything from draft lagers to craft specialties
  • Wine: By-the-glass and bottle service, whites and reds combined
  • Spirits: Straight spirits, no mixed drinks
  • Cocktails: All mixed beverages
  • Non-alcoholic: Sodas, juices, coffee

Gather the right figures

You'll need this data from your POS system for accurate tracking:

  • Sales per drink category (excluding 21% VAT for alcohol, 9% for non-alcoholic)
  • Purchase invoices from all suppliers
  • Opening and closing inventory per category

⚠️ Note:
Alcoholic drinks carry 21% VAT, non-alcoholic items 9%. Always calculate pour cost using prices excluding VAT.

The importance of accurate inventory tracking

Many hospitality owners underestimate inventory precision. A €50 error in closing inventory can shift your pour cost by 1-2%. Make sure you're doing:

  • Weekly counts of high-value products
  • Separate storage per drink category
  • Recording breakage and waste
  • Tracking staff consumption

Calculate your pour cost per category

The formula's straightforward but needs careful application:

Pour cost % = (Cost of goods used / Sales excl. VAT) × 100

Cost of goods used equals: Opening inventory + Purchases - Closing inventory

? Example wine March:
Wine sales: €4,800 incl. 21% VAT = €3,967 excl. VAT
Opening inventory: €600
March purchases: €1,200
Closing inventory: €500
Cost of goods used: €600 + €1,200 - €500 = €1,300
Pour cost: €1,300 / €3,967 × 100 = 32.8%

Healthy pour cost percentages

Each category operates with different margins. Use these benchmarks:

  • Beer: 20-28%
  • Wine per glass: 25-35%
  • Wine per bottle: 30-40%
  • Spirits: 18-25%
  • Cocktails: 20-30%
  • Non-alcoholic: 15-25%

⚠️ Note:
These are guidelines, not gospel. Your location, concept, and pricing strategy determine what works for your business.

Factors that influence pour cost

Multiple variables affect your numbers - something most kitchen managers discover too late after seeing unexplained cost spikes:

  • Seasonal shifts: Patio season typically drives beer sales up
  • Events: Holidays can spike cocktail demand
  • Staff turnover: New employees make more pouring and serving errors
  • Supplier price fluctuations: Can suddenly impact your costs

Create an overview table

Build a simple table you update each month:

? Monthly overview template:

March 2024 - Pour Cost Overview
Beer: 24.5% (€850 / €3,469)
Wine: 32.8% (€1,300 / €3,967)
Spirits: 22.1% (€420 / €1,901)
Cocktails: 28.3% (€680 / €2,403)
Non-alcoholic: 18.9% (€340 / €1,798)
Total average: 26.4%

Practical example: Café de Vrolijke Tap

Owner Marcel notices in April that his total pour cost jumped from 26% to 30%. His monthly category breakdown reveals:

  • Beer: Rose from 24% to 32% - new bartender was creating excessive foam
  • Cocktails: Climbed from 28% to 38% - inconsistent recipe following during rush periods
  • Wine: Held steady at 33% - no intervention needed
  • Spirits: Actually dropped to 20% thanks to successful whisky promotion

Marcel implemented targeted training on proper beer-pouring technique and enforced strict cocktail recipe adherence. The next month, his pour cost dropped to 27%, generating an additional €400 in margin.

Signals to watch for

These red flags demand immediate attention:

  • Sudden spikes: Verify if inventory has disappeared
  • Cocktails above 35%: Review portion sizes and recipes
  • Beer above 30%: Check foam levels or tap pressure settings
  • Wine per glass above 40%: Examine pour sizes or purchasing costs

Common mistakes

1. Incorrect VAT calculations

Many owners forget to strip VAT from sales figures. This creates artificially low pour costs that mask real problems.

2. Sloppy inventory counts

Inaccurate counts produce wrong usage numbers. Always count on the same monthly date and involve multiple staff members.

3. Ignoring staff consumption

Unrecorded staff drinks inflate your usage figures. Establish clear policies about employee beverages.

4. Overlooking seasonal patterns

Comparing summer and winter numbers without context distorts your performance picture.

5. Delayed analysis

Waiting until quarter-end means you're too late to fix issues. Analyze monthly minimum.

Use for your administration

This overview supports your admin team with:

  • Budget planning and forecasting
  • Justifying price adjustments
  • Accountant discussions about margins
  • Month-to-month and seasonal comparisons

Reporting to stakeholders

Your monthly pour cost breakdown proves valuable for:

  • Investors: Shows operational efficiency
  • Banks: Supports loan applications
  • Suppliers: Helps negotiate better terms
  • Staff: Creates business transparency

Wrapping up

Monthly pour cost tracking by drink category provides essential visibility into your bar's profitability. Systematic recording of sales, purchases, and inventory lets you spot problems quickly and take precise action. Apply correct VAT rates, maintain accurate inventory counts, and analyze deviations immediately. This approach keeps your margins under control and boosts your hospitality operation's bottom line.

Related articles

How do you set up a monthly pour cost overview?

1

Gather sales figures per drink category

Pull sales per drink category for the entire month from your POS system. Convert all amounts to excl. VAT (alcohol 21%, non-alcoholic 9%).

2

Count inventory and purchases

Note the inventory value at the beginning of the month, add up all purchase invoices, and count the closing inventory. Calculate: opening inventory + purchases - closing inventory.

3

Calculate pour cost per category

Divide the cost of goods used by sales excl. VAT and multiply by 100. Compare with healthy percentages and note any deviations.

✨ Pro tip

Track your top 5 cocktails separately for the first 90 days. If these signature drinks hit target pour costs, you've likely nailed your recipes and portions for long-term success.

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

Should I include VAT in my pour cost calculation?
No, always use sales excluding VAT. Alcohol carries 21% VAT, non-alcoholic items 9%. Including VAT makes your pour cost appear deceptively low.
What if my beer pour cost suddenly increases?
Check for missing inventory first. Then examine pouring technique, foam production, and tap system pressure settings. New staff often create excess foam, inflating costs.
How do I handle wine shrinkage from opened bottles?
Track opened bottles that don't sell within 3-4 days as waste. Factor this into your wine-by-glass calculations. Some operators add 2-3% shrinkage buffer to wine costs.
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

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.

JS

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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