Most restaurants lose money on wine by the glass because they calculate costs incorrectly. You can't just divide the case price by total glasses – there's waste, oxidation, and tasting to factor in. Here's how to get the real cost per glass.
From case price to glass price: the basic formula
Buying wine by the case means you need to convert that price into what each glass actually costs. It's not as simple as dividing by the number of glasses – there are hidden factors most kitchen managers discover too late.
💡 Example:
You buy a case of Sauvignon Blanc for €84.00 (12 bottles):
- Price per bottle: €84.00 ÷ 12 = €7.00
- Glasses per bottle: 5 glasses (at 150ml)
- Price per glass: €7.00 ÷ 5 = €1.40
Cost price per glass: €1.40
How many glasses from one bottle?
A standard wine bottle holds 750ml. Your pour size determines how many glasses you'll get:
- 150ml per glass: 5 glasses per bottle (restaurant standard)
- 125ml per glass: 6 glasses per bottle (smaller portion)
- 175ml per glass: 4.3 glasses per bottle (generous pour)
Most restaurants stick with 150ml. Sure, 125ml boosts your profit per bottle, but guests might feel shortchanged.
Factor in losses from your calculation
Not every bottle you open gets completely sold. There's always waste from tastings, oxidation, and leftovers that can't be served.
⚠️ Note:
Calculate 10-15% loss on wine. A bottle that's sat open for 3 days usually can't be sold. Build this into your cost price.
💡 Example with loss:
Same wine as above, but with 12% loss:
- Theoretical: 5 glasses per bottle
- Actually sold: 5 × 0.88 = 4.4 glasses
- Real cost price: €7.00 ÷ 4.4 = €1.59 per glass
Difference: €0.19 per glass more than you calculated!
Handle VAT correctly
Wine gets hit with the high VAT rate of 21%. Always work with prices excluding VAT for your menu calculations.
- Cost price: Usually excluding VAT (double-check your invoice)
- Calculate selling price: Work excluding VAT
- Menu price: Add 21% VAT for final price
💡 Example price calculation:
Cost price per glass: €1.59 (including loss)
Target wine margin: 25% (restaurant standard)
- Minimum selling price excl. VAT: €1.59 ÷ 0.25 = €6.36
- Price incl. 21% VAT: €6.36 × 1.21 = €7.70
Menu price: €7.70 per glass
Different wines, different margins
You don't need the same margin on every wine. Expensive wines can run lower margins because the absolute profit per glass is still higher.
- House wine: 20-25% cost of selling price
- Mid-range selections: 25-30% cost of selling price
- Premium bottles: 30-40% cost of selling price
Digital tracking systems
Manually calculating wine prices and margins eats up time you don't have. Systems like KitchenNmbrs automatically calculate what each glass costs you, including loss percentages. You input the case price, and it handles the rest.
How do you calculate the cost price of wine per glass? (step by step)
Calculate the price per bottle
Divide the case price by the number of bottles in the case. A standard case contains 12 bottles, but always check this on your invoice.
Determine the number of glasses per bottle
At 150ml per glass you get 5 glasses from a 750ml bottle. Measure your pour size to be sure of your portion size.
Include loss in your cost price
Add 10-15% loss due to tasting and oxidation. Divide the price per bottle by the actual number of glasses sold, not the theoretical number.
✨ Pro tip
Track your actual loss rate every 2 weeks by comparing bottles opened versus glasses sold. Most restaurants find their real loss is 2-3% higher than their initial 10% estimate.
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 much wine loss should I calculate into my costs?
Plan for 10-15% loss due to tastings, oxidation, and unsellable leftovers. Wine that's been open for 3+ days usually can't be served. Track your actual loss monthly to fine-tune this percentage.
Should I use the same profit margin for all wines?
No – expensive wines can have higher cost percentages because they still deliver more absolute profit per glass. House wines might run 20-25% food cost, while premium selections can go up to 40%.
How do I handle VAT in wine cost calculations?
Wine carries 21% VAT, so always check if your supplier prices include or exclude VAT. Calculate your selling prices excluding VAT first, then add 21% for your final menu price to avoid margin errors.
📚 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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