Picture this: you're staring at your sushi menu, wondering why your food costs seem all over the place. Sashimi relies on premium fish and knife skills, while maki spreads that expensive fish thinner but adds rice, nori, and extras. Both follow completely different profit logic.
The difference in cost price between sashimi and maki
Sashimi is all about premium fish quality and precise cuts. You're paying top dollar for sashimi-grade fish, but using it in its purest form. Maki lets you stretch that expensive fish across more servings, though you're adding rice, nori, and other components that chip away at your margins.
💡 Example sashimi portion (6 pieces salmon):
- Salmon fillet: 120 grams at €32/kg = €3.84
- Wasabi: €0.15
- Ginger: €0.10
- Soy sauce: €0.05
Total cost price: €4.14
💡 Example maki roll (8 pieces salmon maki):
- Salmon fillet: 40 grams at €32/kg = €1.28
- Sushi rice: 80 grams at €3/kg = €0.24
- Nori sheet: €0.30
- Wasabi, ginger, soy: €0.18
Total cost price: €2.00
Calculate your selling price and margin
Now you crunch the numbers for each dish. Always work with prices excluding 9% VAT - that's your actual revenue per plate.
💡 Sashimi margin calculation:
Menu price: €18.50 (incl. VAT)
- Price excl. VAT: €18.50 ÷ 1.09 = €16.97
- Cost price: €4.14
- Gross profit: €16.97 - €4.14 = €12.83
- Food cost: (€4.14 ÷ €16.97) × 100 = 24.4%
- Margin: (€12.83 ÷ €16.97) × 100 = 75.6%
💡 Maki margin calculation:
Menu price: €8.50 (incl. VAT)
- Price excl. VAT: €8.50 ÷ 1.09 = €7.80
- Cost price: €2.00
- Gross profit: €7.80 - €2.00 = €5.80
- Food cost: (€2.00 ÷ €7.80) × 100 = 25.6%
- Margin: (€5.80 ÷ €7.80) × 100 = 74.4%
Why sashimi often beats maki on profitability
Here's what surprises most sushi chefs: despite that expensive fish, sashimi typically delivers better food cost percentages. The higher menu price more than compensates for the premium ingredients. Based on real restaurant P&L data, sashimi consistently outperforms maki on both percentage and absolute profit.
- Sashimi food cost: 24.4% (€12.83 profit per portion)
- Maki food cost: 25.6% (€5.80 profit per portion)
- Absolute profit: Sashimi generates €7.03 more per portion
⚠️ Watch out:
Too many sushi restaurants push maki because the ingredient cost looks friendlier. But sashimi delivers more cash to your bottom line. Always track your euro profit per portion, not just food cost percentages.
Factors that mess with your margins
Several variables can throw your sushi calculations off track:
- Fish quality: Sashimi-grade fish costs 40-60% more than maki-grade
- Cutting loss: Whole fish can waste 45-55% (head, bones, skin)
- Season: Salmon price swings €8-15 per kg throughout the year
- Supplier: Fresh fish vs. frozen creates 30-50% price gaps
- Portion size: 20 grams extra salmon = €0.64 less profit
Optimize your sushi menu
Armed with these numbers, you can engineer your menu for maximum profitability.
💡 Menu optimization example:
If you sell 100 sushi portions per week:
- 50% sashimi, 50% maki = €464 profit per week
- 70% sashimi, 30% maki = €565 profit per week
- Difference: €101 extra per week = €5,252 per year
Steering more customers toward sashimi - through eye-catching presentations or smart combo deals - can seriously boost your overall margins. And your customers get the premium experience they're paying for.
How do you calculate the margin on sushi? (step by step)
Gather all ingredient costs per portion
Add up what each ingredient costs: fish (grams × price per kg), rice, nori, wasabi, ginger, soy sauce. Factor in cutting loss with whole fish (often 45-55%).
Calculate your selling price excluding VAT
Divide your menu price by 1.09 to get the price excl. 9% VAT. Use this price for further food cost and margin calculations.
Calculate food cost percentage and absolute profit
Food cost = (ingredient costs ÷ selling price excl. VAT) × 100. Subtract ingredient costs from selling price for absolute profit in euros per portion.
✨ Pro tip
Track your salmon sashimi sales for 2 weeks - if it's outselling maki 3:1, you're sitting on a goldmine. Focus your next menu redesign on showcasing more sashimi combinations since each portion delivers €7+ more profit.
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
Why is my sashimi food cost higher than expected?
Often it's cutting loss that isn't factored in. Whole fish waste 45-55% to head, bones and skin. Calculate using actual fillet price, not whole fish price.
Should I include wasabi and ginger in the cost price?
Absolutely - every ingredient that hits the plate counts. Wasabi and ginger cost €0.15-0.25 per portion, which adds up fast over a full year.
How often should I adjust my sushi prices?
Check fish prices with your supplier monthly. Salmon can swing €5-8 per kg seasonally. If your supplier raises prices 20%, your menu needs updating too.
How do I calculate cutting loss with whole fish?
Cutting loss % = ((purchase weight - fillet weight) ÷ purchase weight) × 100. Actual fillet price = purchase price ÷ (yield % ÷ 100). With 50% loss, €20/kg fish becomes €40/kg fillet.
📚 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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