Three specific numbers reveal your kitchen's profit reality before service begins. Check them each morning and you'll spot margin problems before they drain hundreds from your bottom line. Five minutes of math beats costly surprises.
The three numbers that matter
Revenue looks impressive on paper, but tells you nothing about actual profit. These three calculations reveal whether yesterday made or lost money:
- Food cost percentage from yesterday - what percentage went to ingredients?
- Average check value - what did each guest spend on average?
- Number of covers vs. purchases - does the ratio between guests and what you bought match up?
Number 1: Food cost percentage from yesterday
This percentage shows your profitability in real time. It's unforgiving but honest.
💡 Example:
Yesterday you sold €2,400 excl. VAT
- Ingredients used: €720
- Food cost: (€720 / €2,400) × 100 = 30%
That's solid. Above 35% gets dangerous.
Formula: (Ingredients used yesterday / Revenue excl. VAT yesterday) × 100
Numbers above your target range (typically 28-35%) signal profit leakage. Common culprits include:
- Heavy-handed portioning
- Excessive waste
- Premium ingredients without menu price adjustments
Number 2: Average check value
This metric determines if guests spend enough to cover your fixed expenses. After managing kitchen operations for nearly a decade, I've seen restaurants fail because they ignored this number.
💡 Example:
Yesterday: 80 covers, €2,640 revenue incl. VAT
- Average check: €2,640 / 80 = €33.00
- Same day last week: €36.50
€3.50 drop per guest demands investigation.
Formula: Total revenue yesterday / Number of covers yesterday
Compare against the same weekday from last week. Significant drops often indicate:
- Reduced beverage sales
- Guests selecting budget options
- Fewer add-ons ordered
- Shift in customer demographics
Number 3: Covers vs. purchases ratio
This calculation reveals if your buying matches your actual guest count. It exposes purchasing inefficiencies immediately.
💡 Example:
Yesterday: 80 covers
- Fresh product purchases: €600
- Per cover: €600 / 80 = €7.50
- Your usual rate: €6.20 per cover
€1.30 excess per guest needs explaining.
Formula: Fresh product purchases yesterday / Number of covers yesterday
Elevated ratios suggest several problems:
- Over-ordering relative to actual traffic
- Waste from poor forecasting
- High-cost ingredients without corresponding upcharges
- Inventory shrinkage issues
⚠️ Note:
Calculate revenue excluding VAT for accurate food cost analysis. That €32.00 menu item equals €29.36 before the 9% VAT.
How do you get these numbers quickly?
Manual calculations consume valuable morning time. Smart operators automate this process entirely.
Food cost management systems display these three metrics on your dashboard automatically. Input your usage data, and the calculations appear instantly.
You'll start each day confident about yesterday's performance. Five minutes of checking beats hours of wondering where your money went.
How do you set up this morning check? (step by step)
Determine your target percentages
Set your desired food cost percentage (usually 28-35%). Calculate your average check value from last month as a benchmark. Determine your normal purchases per cover.
Gather yesterday's numbers
Note yesterday's revenue (from register), number of covers, and value of ingredients used. With manual counting: add up all fresh products you used yesterday.
Calculate and compare
Work out the three numbers using the formulas above. Compare with your target values and last week. Big deviations? Find out why before you open the kitchen.
✨ Pro tip
Check your food cost percentage, average check value, and covers-to-purchases ratio by 9 AM sharp. You'll have 30 minutes before prep starts to adjust portions or modify specials if the numbers look off.
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
What if my food cost hits 40% on a single day?
Don't panic, but investigate immediately. Check for excessive waste, oversized portions, or expensive specials sold without proper upcharges. One bad day won't kill you, but patterns will.
How do I establish realistic benchmarks for my specific restaurant?
Calculate averages from your most profitable month in the past year. Use those numbers as your baseline targets. Food costs between 28-35% work for most establishments, but your concept might vary.
Should I track these numbers on slow Monday shifts too?
Absolutely. Low-volume days often show the worst ratios because fixed prep costs spread across fewer covers. Monday's 45% food cost might explain why your weekly average looks terrible.
📚 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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