The margin on soft serve ice cream depends on your ingredient costs, energy costs and selling price. Many ice cream shops only calculate with the mix, but forget electricity, water and packaging. In this article you'll learn step-by-step how to calculate the real margin per portion.
What does a portion of soft serve ice cream really cost?
With soft serve ice cream you might only think of the ice cream mix. But there are more costs involved:
- Ice cream mix: The base of your ice cream
- Energy: The machine runs continuously
- Water: For cleaning and cooling
- Packaging: Cone, cup or container
- Toppings: Chocolate sauce, nuts, sprinkles
💡 Example:
Portion of soft serve ice cream (150ml) with cone:
- Ice cream mix: €0.45
- Cone: €0.12
- Energy (per portion): €0.08
- Water and cleaning: €0.03
Total cost price: €0.68
Calculating the ice cream mix
Ice cream mix is often sold per liter or per kilo of powder. A liter of mix yields approximately 6-8 portions of 150ml, depending on how much air is whipped in (overrun).
⚠️ Note:
Calculate with the actual portion size you serve. A 'small' portion can quickly be 180ml if your staff scoops generously.
Energy costs per portion
A soft serve ice cream machine consumes an average of 2-4 kW per hour. If you serve 100 portions per day and the machine runs 8 hours, you can calculate the energy costs per portion:
💡 Example energy costs:
Machine: 3 kW, runs 8 hours per day
- Consumption per day: 3 × 8 = 24 kWh
- Cost per day: 24 × €0.30 = €7.20
- At 100 portions: €7.20 ÷ 100 = €0.07 per portion
Packaging and toppings
Don't forget the packaging. A waffle cone costs between €0.08 and €0.15. Plastic cups are cheaper, but wooden spoons cost extra. Toppings can make or break your margin:
- Chocolate sauce: €0.05-0.10 per portion
- Nuts: €0.15-0.25 per portion
- Sprinkles: €0.03-0.06 per portion
From cost price to selling price
Once you have the total cost price, you can calculate your margin. For soft serve ice cream, a food cost of 25-35% is standard. At higher percentages you're not earning enough.
💡 Example margin calculation:
Cost price: €0.68, Selling price: €2.50 (incl. 9% VAT)
- Selling price excl. VAT: €2.50 ÷ 1.09 = €2.29
- Food cost: (€0.68 ÷ €2.29) × 100 = 29.7%
- Margin per portion: €2.29 - €0.68 = €1.61
Taking seasonal fluctuations into account
In summer you might sell 200 portions per day, in winter 20. Your energy costs per portion will increase significantly, because the machine still needs to keep running. Therefore, calculate with an average over the whole year.
How do you calculate the margin on soft serve ice cream?
Calculate the cost price of the ice cream mix
Divide the price of a liter of mix by the number of portions you get from it. Calculate with 6-7 portions of 150ml per liter of mix, depending on your machine.
Add up all extra costs
Add: packaging (cone/cup), energy costs per portion, water for cleaning, and any toppings. These costs are often forgotten but add up.
Calculate your margin
Subtract the total cost price from your selling price (excl. VAT). For soft serve ice cream, a food cost of 25-35% is normal. Above 35% you're not earning enough.
✨ Pro tip
Check your actual portion size by weighing every 10th portion for a week. Many ice cream shops serve 20-30% more than they think, which significantly affects your margin.
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
How many portions do I get from a liter of ice cream mix?
On average 6-7 portions of 150ml, depending on how much air your machine whips in (overrun). Modern machines often have 40-60% overrun.
Should I include VAT in my margin calculation?
No, always calculate with the selling price excl. VAT. Soft serve ice cream falls under 9% VAT. Divide your menu price by 1.09 to get the price excl. VAT.
What are realistic energy costs per portion?
Between €0.05 and €0.12 per portion, depending on your machine and how many portions you serve per day. With low sales, costs per portion increase.
How do I account for seasonal fluctuations?
Make an average of your sales over the whole year. In summer you spread the fixed costs (energy, depreciation) over more portions.
What food cost is normal for soft serve ice cream?
Between 25% and 35% of your selling price excl. VAT. Higher becomes difficult, because you also need to pay staff and rent from the remaining margin.
📚 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 →