Lunch and dinner have different cost structures and profit margins. Many restaurant owners don't know which daypart generates the most revenue. By calculating revenue contribution per daypart, you'll see where your profit comes from and where you can optimize.
What is revenue contribution per daypart?
Revenue contribution is what's left after deducting your variable costs (food, beverages, service). The difference between lunch and dinner comes down to:
- Average check: Dinner usually higher than lunch
- Food cost percentage: Lunch dishes often simpler
- Staff allocation: Dinner requires more service
- Table turnover: Lunch faster, more covers per hour
💡 Example lunch vs dinner:
Lunch (12:00-15:00):
- 80 covers × €18 average check = €1,440 revenue
- Food cost 28% = €403
- Staff 3 hours × 2 people × €15 = €90
- Revenue contribution: €1,440 - €403 - €90 = €947
Dinner (18:00-22:00):
- 60 covers × €32 average check = €1,920 revenue
- Food cost 32% = €614
- Staff 4 hours × 3 people × €15 = €180
- Revenue contribution: €1,920 - €614 - €180 = €1,126
Dinner generates €179 more, despite fewer guests.
Calculating revenue contribution per daypart
For a fair comparison, calculate per hour and per square meter. This shows you which daypart is most efficient.
Formula for revenue contribution per hour:
Revenue contribution daypart ÷ Number of operating hours = Revenue contribution per hour
💡 Example per hour calculation:
Using the figures above:
- Lunch: €947 ÷ 3 hours = €316 per hour
- Dinner: €1,126 ÷ 4 hours = €281 per hour
Lunch is more profitable per hour!
Factors that determine the difference
Food cost percentage: Lunch dishes are often simpler with lower food costs. Salads, pastas, and soups typically have 25-30% food cost versus 30-35% for dinner dishes.
Labor costs: Dinner requires more service, longer table occupancy, and more attention per guest. Lunch runs on efficiency.
⚠️ Note:
Include fixed costs in your final calculation. Rent, utilities, and depreciation continue regardless of how many guests you have. Lunch helps cover these costs.
Optimization per daypart
Optimize lunch:
- Focus on fast turnover: maximum 75 minutes per table
- Simple dishes with low food cost
- Efficient service: fewer staff, more self-service
- Lunch deals and menus for higher average check
Optimize dinner:
- Higher average check through appetizers and desserts
- Stimulate beverage sales (higher margin than food)
- Premium ingredients justify higher prices
- Accept longer table occupancy for higher spending
💡 Optimization example:
Restaurant increases lunch average check from €18 to €22 by:
- 2-course lunch menu for €19.50
- Upgrade options (add-ons for €3-4)
- Coffee + pastry combo for €6.50
Result: 80 covers × €4 extra = €320 more revenue per lunch
Reporting and monitoring
Measure both dayparts weekly on the same KPIs:
- Revenue per hour - for efficiency comparison
- Revenue contribution per square meter - for space utilization
- Average check - for pricing strategy
- Food cost percentage - for profit optimization
A system like KitchenNmbrs can automatically track these figures per daypart, so you quickly see which period generates the most and where you can adjust.
How do you calculate revenue contribution per daypart?
Gather revenue data per daypart
Split your cash register data into lunch (for example 12:00-15:00) and dinner (18:00-22:00). Record the number of covers and total revenue excl. VAT per daypart over a representative week.
Calculate variable costs per daypart
Add up: food cost (ingredients), beverage purchases, and direct labor costs (service, kitchen) specifically allocated to that daypart. Use your average food cost percentage times the revenue.
Calculate revenue contribution and compare per hour
Subtract variable costs from revenue to get revenue contribution. Divide by the number of hours you're open to get revenue contribution per hour. This gives you the fairest comparison between lunch and dinner.
✨ Pro tip
Check your revenue contribution per daypart every month and especially watch revenue contribution per hour. Lunch can be more profitable than dinner, even if total revenue seems lower.
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 fixed costs like rent in this calculation?
Not directly for comparing dayparts, since fixed costs continue regardless of your operating hours. However, you need to ensure both dayparts together generate enough revenue contribution to cover your fixed costs.
How often should I do this calculation?
At least monthly, but more frequently if you have large seasonal fluctuations or menu changes. This way you can adjust quickly if one daypart declines.
What if lunch seems unprofitable but dinner is profitable?
Look at total revenue contribution. Lunch helps cover fixed costs and can attract customers who return for dinner. Only close lunch if your total weekly revenue contribution declines.
How can I make my lunch more profitable?
Focus on fast turnover (more covers per hour), higher average check through menus and combos, and lower labor costs through more efficient service.
Does this differ by restaurant type?
Yes, a bistro has different ratios than fine dining. Fast casual typically has higher lunch revenue contribution per hour, while fine dining earns more from dinner through higher average checks.
📚 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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