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📝 Specific kitchen types & concepts · ⏱️ 2 min read

How do I account for fish trimming loss in the cost price of sushi?

📝 KitchenNmbrs · updated 15 Mar 2026

A whole salmon costs €18/kg, but after filleting you're actually paying €36/kg for usable meat. That 50% trimming loss destroys sushi margins if you don't calculate it right. Most restaurants lose money on every roll because they price based on purchase cost instead of actual fillet cost.

What is fish trimming loss?

Trimming loss represents the weight difference between whole fish purchases and usable portions. You'll lose significant weight from several sources:

  • Head and tail (15-20% of total weight)
  • Bones and spine (10-15%)
  • Skin and fins (5-10%)
  • Cutting loss from irregular shape (5-10%)

💡 Example:

You buy a whole salmon of 3 kg for €18/kg:

  • Purchase price: 3 kg × €18 = €54
  • After filleting: 1.5 kg usable meat
  • Trimming loss: 50%

Actual fillet price: €54 ÷ 1.5 kg = €36/kg

Calculating actual price per kilo after trimming loss

Your actual cost calculation makes or breaks profitability:

Actual price per kilo = Purchase price per kg ÷ (Yield % ÷ 100)

Where yield = 100% - trimming loss %

⚠️ Watch out:

Many sushi chefs multiply purchase price by yield percentage. This creates artificially low costs. You divide by yield because you end up with less usable product!

Typical trimming loss per fish type

Different species show varying loss patterns from tracking this across dozens of restaurants:

  • Salmon (whole to fillet): 45-55% trimming loss
  • Tuna (whole to saku): 35-45% trimming loss
  • Mackerel (whole to fillet): 50-60% trimming loss
  • Sea bass (whole to fillet): 55-65% trimming loss
  • Squid (whole to rings): 30-40% trimming loss

💡 Example tuna calculation:

Whole tuna: €45/kg, trimming loss 40%

  • Yield: 100% - 40% = 60%
  • Actual saku price: €45 ÷ 0.60 = €75/kg
  • For 200g sushi: €75 × 0.2 = €15 in fish

If you calculate with €45/kg you'll be €6 too low per 200g portion!

Impact on sushi cost price

Sushi makes trimming loss extra painful since fish represents 60-80% of ingredient costs. Any error in fish costing directly impacts total food cost calculations.

💡 Example sushi roll:

California roll with 80g salmon (selling price €12.50 incl. 9% VAT):

  • Salmon: 80g × €36/kg = €2.88
  • Rice, nori, cucumber: €1.20
  • Total cost price: €4.08
  • Selling price excl. VAT: €11.47

Food cost: 35.6% - still acceptable for sushi

If you'd calculated with the purchase price of €18/kg your food cost would show 23.8%. You'd think you're profitable while actually losing money on each roll.

Tracking trimming loss

Monitor actual trimming loss regularly to maintain accurate cost prices:

  • Weigh fish before and after processing
  • Note differences per supplier (quality varies)
  • Update cost prices monthly
  • Calculate using averages over 3-4 deliveries

Tools like KitchenNmbrs automate these calculations once you input actual yield percentages per ingredient.

How do you calculate trimming loss in sushi cost price?

1

Measure your actual trimming loss

Weigh the whole fish at delivery and weigh the usable meat after filleting. Calculate the difference as a percentage of the original weight.

2

Calculate your actual price per kilo

Divide your purchase price by the yield (100% - trimming loss%). At 50% trimming loss you divide by 0.50, don't multiply!

3

Calculate cost price per sushi portion

Multiply the weight of fish per roll by your actual price per kilo. Add the costs of rice, nori and other ingredients to that.

4

Check your food cost percentage

Divide your total cost price by your selling price excl. VAT and multiply by 100. For sushi, 30-40% food cost is normal due to expensive fish.

✨ Pro tip

Track your trimming percentages for 30 days before finalizing menu prices - seasonal fat content can shift salmon yields by 8-12%. This data prevents costly repricing later.

Calculate this yourself?

In the KitchenNmbrs app you can do this in just a few clicks. 7 days free, no credit card.

Try KitchenNmbrs free →

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Frequently asked questions

Why is my sushi food cost so high despite good purchase prices?

You probably aren't accounting correctly for trimming loss. Fish has 40-60% loss, which means your actual price per kilo is much higher than the purchase price. Check if you're dividing by the yield instead of multiplying.

Can I prevent trimming loss by buying better fish?

Partially yes. Fresh, high-quality fish has less loss than older fish. But even with perfect fish you always have 35-50% loss due to head, bones and skin. This is unavoidable.

Should I use different trimming losses per supplier?

Yes, that's smart. Some suppliers deliver fish with more or less head/tail. Measure a couple of times per supplier and use the average in your cost price calculation.

Is 35% food cost for sushi normal?

Yes, for sushi 30-40% food cost is normal due to expensive fish and high trimming loss. With cheaper fish like mackerel you can stay under 30%, with tuna you often end up above 35%.

⚠️ EU Regulation 1169/2011 — Allergen Information https://eur-lex.europa.eu/eli/reg/2011/1169/oj

The allergen information on this page is based on EU Regulation 1169/2011. Recipes and ingredients may vary by supplier. Always verify current allergen information with your supplier and communicate this correctly to your guests. KitchenNmbrs is not liable for allergic reactions.

In the UK, the FSA enforces allergen regulations under the Food Information Regulations 2014.

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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