A sushi restaurant owner recently discovered their popular salmon roll combo was actually losing money on delivery. Fresh fish costs, specialized packaging, and platform fees create hidden expenses that can destroy your margins. Here's how to calculate your real sushi delivery profitability.
Why sushi is different for delivery
Sushi has unique cost items that affect your margin. Fresh fish costs more than other ingredients, you need specialized packaging, and delivery platforms take 15-30% commission.
⚠️ Note:
Always calculate with your selling price excl. VAT. Sushi falls under 9% VAT for delivery, just like takeout.
The total cost price of sushi
For accurate margin calculation, add up all costs:
- Ingredients: fish, rice, nori, wasabi, ginger, soy sauce
- Packaging: sushi boxes, sauce containers, chopsticks, bags
- Platform fee: 15-30% of your order value
- Delivery costs: if you pay for them yourself
💡 Example:
Sushi mix box for €24.50 incl. VAT:
- Ingredients: €7.20
- Packaging: €1.80
- Platform fee (25%): €5.61
- Total costs: €14.61
Selling price excl. VAT: €22.48
Margin: €22.48 - €14.61 = €7.87 (35%)
Calculate ingredient costs
Fish is your biggest expense. Calculate with the actual cost price after cutting loss:
- Salmon fillet: €28/kg, cutting loss 15% → €32.94/kg actual price
- Tuna: €35/kg, cutting loss 10% → €38.89/kg actual price
- Rice: calculate 80g per portion, including vinegar and sugar
- Nori: count number of sheets per roll
💡 Example salmon nigiri (2 pieces):
- Salmon (40g): €1.32
- Rice (60g): €0.18
- Total per portion: €1.50
Calculate platform fees correctly
Delivery platforms charge a percentage of your total order value. You need to deduct this from your net revenue before calculating your margin. Based on real restaurant P&L data, most operators underestimate this impact by 8-12%.
⚠️ Note:
Platform fees vary between 15-30%. Check your contract and calculate with your actual percentage.
Don't forget packaging costs
Sushi requires more expensive packaging than other dishes. Calculate per order:
- Sushi box: €0.80 - €1.50 per piece
- Sauce containers: €0.15 per piece
- Chopsticks: €0.05 per pair
- Delivery bag: €0.25 per order
💡 Example packaging costs:
Average sushi order:
- 2 sushi boxes: €2.60
- 4 sauce containers: €0.60
- 2 pairs of chopsticks: €0.10
- Delivery bag: €0.25
Total packaging: €3.55
Formula for sushi margin on delivery
Use this formula for your actual margin:
Margin = Selling price excl. VAT - Ingredients - Packaging - Platform fee
Margin % = (Margin / Selling price excl. VAT) × 100
Benchmark for sushi delivery
Due to high ingredient and platform costs, the margin on sushi delivery is lower than restaurant sales:
- Restaurant sushi: 60-70% margin
- Delivery sushi: 30-45% margin
- Break-even point: minimum 25% margin
How do you calculate the margin on delivery sushi? (step by step)
Calculate ingredient costs including cutting loss
Add up all ingredients: fish (after cutting loss), rice, nori, wasabi. Always convert fish to actual cost price after processing.
Add packaging costs per order
Include all packaging: sushi boxes, sauce containers, chopsticks, delivery bags. This can be €2-4 per order.
Deduct platform fee from selling price
Calculate your selling price excl. VAT, deduct the platform fee (15-30%). This is your net revenue.
Calculate your actual margin
Deduct all costs from your net revenue: ingredients + packaging. The remainder is your margin in euros and percentage.
✨ Pro tip
Analyze your top 3 sushi items weekly for 4 weeks straight. Fish price volatility can swing your margins by 15% within a single month.
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 do I correctly calculate cutting loss for fish?
Divide the purchase price by the yield. With 15% cutting loss, the yield is 85%, so €28/kg becomes €28 ÷ 0.85 = €32.94/kg.
What is a realistic margin for sushi delivery?
Due to platform fees and packaging costs, the margin is lower than in the restaurant. Aim for 30-45% margin, minimum 25% for break-even.
How often should I adjust my sushi prices?
Check your fish prices with your supplier monthly. Fish can fluctuate significantly in price, especially tuna and salmon.
📚 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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