That $16.50 combo meal walking out your door contains three distinct profit centers, each with wildly different margins. Most restaurant owners focus solely on the burger's profitability while ignoring the fries and drink components. You're leaving money on the table without analyzing each piece separately.
What's in a burger combo?
A standard burger combo consists of three components, each with their own cost price and margin:
- Burger: meat, bun, garnish, sauces
- Fries: potatoes, frying oil, salt
- Drink: soft drink or beer
Each component delivers different profit margins. Breaking these down separately reveals exactly where your money comes from.
Calculate the cost price per component
💡 Example burger cost price:
- Hamburger (150g): €2.40
- Bun: €0.45
- Lettuce, tomato, onion: €0.35
- Sauces: €0.15
- Cheese: €0.30
Total burger cost price: €3.65
💡 Example fries cost price:
- Potatoes (200g): €0.60
- Frying oil: €0.25
- Salt, spices: €0.05
Total fries cost price: €0.90
💡 Example drink cost price:
- Cola (0.5L): €0.85
- Cup + lid: €0.15
Total drink cost price: €1.00
Calculate the margin per component
Now calculate the margin of each component separately. Use this formula:
Margin % = ((Selling price - Cost price) / Selling price) × 100
💡 Example margin calculation:
Combo price: €16.50 (incl. 9% VAT) = €15.14 excl. VAT
- Burger sells separately for €12.00 → €11.01 excl. VAT
- Fries sells separately for €3.50 → €3.21 excl. VAT
- Drink sells separately for €2.50 → €2.29 excl. VAT
Total separately: €16.51 excl. VAT (combo gives €1.37 discount)
Which component makes the most?
Calculate the margin per component to see where your profit actually originates:
- Burger margin: (€11.01 - €3.65) / €11.01 × 100 = 66.8%
- Fries margin: (€3.21 - €0.90) / €3.21 × 100 = 72.0%
- Drink margin: (€2.29 - €1.00) / €2.29 × 100 = 56.3%
⚠️ Note:
Fries deliver the highest margin but the lowest absolute profit. Focus on absolute euros, not just percentages.
Calculate total combo margin
For the complete combo, add up all cost prices and compare with the total selling price:
💡 Total combo calculation:
- Total cost price: €3.65 + €0.90 + €1.00 = €5.55
- Selling price excl. VAT: €15.14
- Absolute profit: €15.14 - €5.55 = €9.59
Combo margin: (€9.59 / €15.14) × 100 = 63.3%
Optimization opportunities
From years of working in professional kitchens, I've seen how small tweaks to combo components can dramatically boost profitability. Once you know which component generates the most, you can make strategic adjustments:
- Upgrade options: Offer cheese fries for €1 extra (cost price €0.30)
- Drink alternatives: Fresh lemonade delivers higher margins than cola
- Portion size: Smaller fries at the same price increases margin
Food cost calculators can automate these calculations for all your combos and immediately show which adjustments generate the most revenue.
How do you calculate the margin on a burger combo? (step by step)
Split the combo into components
Make a list of burger, fries and drink. Calculate the cost price of all ingredients for each component separately. Add everything up to the cent.
Determine the selling price excl. VAT
Divide your combo price by 1.09 to go from incl. VAT to excl. VAT. If your combo costs €16.50, that's €15.14 excl. VAT.
Calculate margin and absolute profit
Subtract total cost price from selling price excl. VAT for absolute profit. Divide absolute profit by selling price and multiply by 100 for margin percentage.
✨ Pro tip
Track your top 5 combo sales for 2 weeks, then optimize those margins first. A 2% improvement on your bestseller generates more profit than a 10% boost on something that barely sells.
Calculate this yourself?
In the KitchenNmbrs app you can do this in just a few clicks. 7 days free, no credit card.
Was this article helpful?
Frequently asked questions
Should I include VAT in my margin calculation?
No, always calculate with prices excluding VAT. You'll pass the VAT on to the tax authorities, so it doesn't count toward your margin.
What's a good margin for a burger combo?
A margin of 60-70% is standard for combos. Because of the combination, you earn less per component, but you sell more volume.
Should I include packaging costs?
Yes, definitely for takeout and delivery. Boxes, bags and cutlery easily cost an extra €0.50 per combo.
📚 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.
Food cost calculation for every type of kitchen
Sushi, pizzeria, steakhouse or vegan concept — every kitchen type has its own challenges. KitchenNmbrs adapts to your concept. Try it free for 14 days.
Start free trial →