The Restaurant Cost Benchmark Cheat Sheet
Tape this next to your P&L. If any line of your statement is outside these ranges, that's where your money is going. Print it with the button below, or have the PDF emailed to you.
| Line item | Healthy range | Red flag at |
|---|---|---|
| Food & beverage cost | 28–35% of sales | >36% |
| Labor (all-in) | 25–35% of sales | >36% |
| Prime cost (food + labor) | ≤60–65% of sales | >67% |
| Occupancy | 5–10% of sales | >10% |
| Card processing (effective rate) | 2.2–2.6% of card sales | >3.0% |
| Third-party delivery (all-in) | ≤25% of marketplace orders | >30% |
| Direct online ordering | 0% commission | any % at all |
| Electricity + gas | ~$3.75/sq ft per year | >$5/sq ft |
| Utilities total | 3–5% of sales | >6% |
| Marketing | 3–6% of sales | — |
| Repairs & maintenance | 1–3% of sales | >4% |
| Net profit margin | 3–6% of sales | <2% |
Three 60-second checks
- Processing effective rate: total fees on your merchant statement ÷ total card volume. Above 3%? You're overpaying.
- Delivery all-in rate: (gross marketplace sales − actual payout) ÷ gross sales, including promos and fees. Above 30%? Renegotiate or shift orders direct.
- Utility intensity: annual electric+gas spend ÷ square feet. Above $5? Bid out your supply (especially in deregulated Texas) and audit the bill.
Get the PDF + what to do about each red flag
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Want the numbers checked for you? The free 2-minute audit benchmarks your actual statements against this sheet and shows your savings. — Taylor Brewster, Dallas