A popular club sandwich that costs €3.20 in ingredients but sells for €8.50 delivers a healthy 32% food cost - but many lunchroom owners never calculate this precisely. They estimate costs and unknowingly lose money on dishes customers order most. Here's how to calculate your exact cost per cover.
What is cost price per cover?
The cost price per cover represents every penny you spend on ingredients for one guest. It's not just the main item - you need to account for everything that hits the table:
- Bread, fillings and garnish
- Side dishes (salad, soup, chips)
- Butter, sauces and dressings
- Drinks (if part of a deal)
- Everything the guest receives for the price
For lunchrooms this matters because margins stay tight and volumes run high.
💡 Example:
Lunch deal: healthy sandwich + soup + coffee for €12.50 (incl. 9% VAT)
- Sandwich: €2.80 (bread, filling, vegetables)
- Soup: €1.20 (ingredients per portion)
- Coffee: €0.40 (beans, milk, sugar)
Total cost price: €4.40 per cover
Calculate your food cost percentage
Your food cost percentage reveals how much of each sale goes straight to ingredients. Lunchrooms typically run higher percentages than restaurants because of lower menu prices.
Formula: Food cost % = (Cost price ingredients / Selling price excl. VAT) × 100
💡 Example calculation:
Lunch deal €12.50 incl. VAT, cost price €4.40
- Selling price excl. VAT: €12.50 / 1.09 = €11.47
- Food cost: (€4.40 / €11.47) × 100 = 38.4%
This falls within normal range - most lunchrooms operate between 35-45%.
⚠️ Note:
Always calculate using prices EXCLUDING VAT. Your menu shows prices including 9% VAT. If you use the including price, your food cost will appear artificially low.
Typical cost prices for lunch dishes
Different lunch items carry different cost structures. Here's what you can expect:
- Sandwiches: €1.50 - €3.50 (varies by filling)
- Salads: €2.00 - €4.00 (vegetables stay relatively cheap)
- Hot lunch: €3.00 - €6.00 (pasta, quiche, omelet)
- Soups: €0.80 - €1.50 per portion
- Drinks: €0.25 - €0.60 (coffee, tea, soft drinks)
Hidden costs you forget
Most lunchroom owners overlook small expenses that accumulate quickly. Based on real restaurant P&L data, these forgotten costs can inflate your actual food cost by 15-20%:
- Butter on bread: 10 grams = €0.12
- Mayonnaise/mustard: 5 grams = €0.08
- Garnish: gherkin, tomato, lettuce = €0.15
- Napkins and toothpicks: €0.05 per cover
- Packaging (for takeaway): €0.15 - €0.35
💡 Impact example:
You miss €0.40 in small costs per sandwich. With 150 sandwiches daily:
- Per day: €0.40 × 150 = €60
- Per week: €60 × 6 = €360
- Per year: €360 × 52 = €18,720
Small amounts create massive annual impact.
Optimal food cost for lunchrooms
Lunchrooms often run higher food cost percentages than restaurants for good reasons:
- Lower selling prices (less margin room)
- Faster service (reduced labor costs)
- Simpler preparation (fewer kitchen staff needed)
- Higher turnover rate (more covers daily)
Common food cost ranges for lunchrooms:
- Sandwiches/sandwiches: 30-40%
- Salads: 35-45%
- Hot lunch: 32-42%
- Soup + bread: 25-35%
- Coffee/tea: 15-25%
⚠️ Note:
A 45% food cost isn't necessarily problematic for lunchrooms if your volume stays high and other expenses remain controlled. Focus on overall profitability.
Account for seasonal fluctuations
Ingredient prices shift with seasons. Plan accordingly:
- Summer: Vegetables and fruit cost less
- Winter: Fresh produce prices climb
- Holidays: Special ingredients demand premium prices
- Suppliers: Monthly price adjustments are common
Review your cost prices monthly to ensure they align with current purchase prices.
How do you calculate the cost price per cover? (step by step)
List all ingredients per dish
Write down exactly what goes into each dish: bread, filling, vegetables, sauces, garnish. Also the small things like butter, pepper and salt. Weigh or measure the exact quantities per portion.
Calculate the costs per ingredient
Work out what each ingredient costs per portion. For example: bread €2.40/piece, filling €18/kg uses 80 grams = €1.44. Add up all ingredient costs for the total cost price per dish.
Calculate your food cost percentage
Divide your total ingredient costs by your selling price excluding VAT and multiply by 100. For lunch deals add all components together (sandwich + soup + drink = total cost price per cover).
✨ Pro tip
Track your food costs on your 5 top-selling lunch items every 2 weeks during winter months when ingredient prices fluctuate most. These items typically represent 60-70% of your total food sales.
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 cost price calculation?
No, always calculate using selling prices excluding VAT. Your menu price includes 9% VAT, so divide by 1.09 to get the excluding price. Otherwise your food cost will appear lower than reality.
What is a normal food cost for lunch dishes?
For lunchrooms 35-45% food cost is normal due to lower selling prices. Sandwiches typically run 30-40%, salads around 35-45%. This exceeds restaurant percentages, but you also carry fewer labor costs per cover.
How often should I recalculate my cost prices?
Monthly minimum, since suppliers regularly adjust prices. During major raw material price increases (grain, energy) you might need weekly reviews. Monitor your top-selling dishes especially closely.
Should I include packaging costs for takeaway?
Absolutely. Boxes, bags and stickers cost €0.15 to €0.35 per order. High takeaway volume can boost your food cost by 2-3 percentage points. Factor this into pricing or charge separate packaging fees.
How do I handle lunch deals and menus?
Add all components together: sandwich + soup + drink = total cost price. Divide by the deal price excluding VAT. Deals often carry higher food costs (40-50%), but they attract customers and increase average transaction values.
What if my food cost exceeds 50% on certain items?
Some specialty items naturally run high food costs but serve as customer draws. Focus on your overall menu mix and ensure high-cost items pair with profitable sides or drinks to balance margins.
📚 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 →