🍽️ Cost of Goods Sold (COGS) + Total Labor = 60% Prime Cost Benchmark

Restaurant Prime Cost & Food Cost Percentage Calculator

Track restaurant profitability against the critical 60% Prime Cost industry benchmark: calculate Cost of Goods Sold (Food & Beverage COGS), kitchen and front-of-house payroll with taxes and benefits, and calculate net restaurant pre-tax margin.

1. Project & Operating Inputs

Annual Food & Beverage Sales ($ / Yr)

Food & Beverage Cost of Goods Sold (COGS %)

Total Labor, Payroll Tax & Benefits Ratio (%)

Occupancy, Utilities & Operating Overhead ($ / Month)

2. Financial Breakdown & Yield

60% RESTAURANT PRIME COST TARGET

Annual Restaurant Net EBITDA

Calculated Prime Cost %

0.0%

Gross Revenue / Bill

Total Project CapEx

Operating / Material Cost