Calculating the margin on a sushi set is crucial because sushi requires a lot of handwork and has expensive ingredients. Many sushi restaurants calculate incorrectly by only looking at the fish and forgetting the rice, nori and time. In this article you'll learn step-by-step how to calculate the real margin on a 12-piece sushi set.
Gather all ingredients and costs
A 12-piece sushi set consists of more than just fish. You need to include all ingredients in your calculation:
- Sashimi-grade fish (salmon, tuna, etc.)
- Sushi rice and rice vinegar
- Nori (seaweed)
- Wasabi and ginger
- Soy sauce
- Garnish (cucumber, avocado)
💡 Example:
Sushi set 12 pieces (6 salmon, 6 tuna):
- Salmon sashimi (60g): €4.80
- Tuna sashimi (60g): €5.40
- Sushi rice (150g): €0.45
- Nori (2 sheets): €0.30
- Wasabi + ginger: €0.25
- Garnish: €0.40
Total ingredient costs: €11.60
Factor in labor time in your cost price
Making sushi takes a lot of time. An experienced sushi chef takes 8-12 minutes to prepare a set of 12 pieces. You need to include this time in your cost price.
⚠️ Note:
Many sushi restaurants forget to factor in labor time. At €25 per hour and 10 minutes of work, this costs an extra €4.17 per set.
Calculate your selling price and margin
Now that you know the total costs, you can calculate the margin. Always use the selling price excluding VAT for your calculation.
💡 Example calculation:
Sushi set sells for €28.00 incl. 9% VAT:
- Selling price excl. VAT: €28.00 ÷ 1.09 = €25.69
- Ingredient costs: €11.60
- Labor time (10 min): €4.17
- Total costs: €15.77
Margin: €25.69 - €15.77 = €9.92 (38.6%)
The formula for margin percentage is:
Margin % = ((Selling price excl. VAT - Total costs) ÷ Selling price excl. VAT) × 100
Typical margins for sushi
Sushi often has lower margins than other dishes due to expensive ingredients and lots of handwork:
- Standard sushi margin: 35-45%
- Fast-casual sushi: 40-50%
- High-end sushi: 30-40%
⚠️ Note:
If your margin drops below 30%, you're probably losing money. Quality sushi fish is expensive and spoils quickly.
Optimize your sushi margin
There are several ways to improve your margin without compromising quality:
- Portion size: Check if you're not using too much fish per piece
- Purchasing: Find a reliable supplier with better prices
- Efficiency: Train your team to work faster
- Menu mix: Combine expensive and cheaper ingredients
💡 Example optimization:
By using 5 grams less fish per piece:
- Savings per set: €1.20
- At 50 sets per week: €3,120 per year
- Margin increases from 38.6% to 43.3%
How do you calculate the margin on sushi? (step by step)
Add up all ingredient costs
Make a list of all ingredients: fish, rice, nori, wasabi, ginger and garnish. Calculate the exact amount per ingredient and multiply by the purchase price per kilo or gram.
Factor in labor time
Measure how long it takes to make the sushi set. Multiply the time in minutes by your hourly rate divided by 60. For 10 minutes at €25/hour: (€25 ÷ 60) × 10 = €4.17.
Calculate the margin
Subtract the total costs (ingredients + labor) from your selling price excluding VAT. Divide the result by the selling price excl. VAT and multiply by 100 for the percentage.
✨ Pro tip
Check your 3 best-selling sushi sets first. If those are good in terms of margin, you've solved 80% of your problem and can optimize the rest later.
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
Should I include rice in the cost price of sushi?
Yes, absolutely. Rice seems cheap but you use a lot per portion. For 12 pieces of sushi you use about 150 grams of cooked rice, which costs around €0.45.
How do I calculate labor time for sushi?
Measure how long an experienced chef takes to make a set. Multiply the minutes by your hourly rate divided by 60. At €25/hour and 10 minutes: €4.17 labor costs per set.
What is a good margin for sushi?
Between 35-45% is standard for sushi. Lower than 30% becomes difficult due to expensive ingredients and lots of handwork. High-end sushi can work with 30-40% due to higher selling prices.
Why is my sushi margin so low?
Often due to overly generous fish portions, not factoring in labor costs, or buying from expensive suppliers. Check if you're using more than 5-6 grams of fish per piece.
Can I increase my sushi margin without compromising quality?
Yes, by purchasing smarter, working more efficiently and controlling portions. 1 gram less fish per piece saves €0.20 per set without customers noticing.
📚 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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