The desk
One cover, fully costed.
Gross larder prices become net food cost after yield. Brigade and the €300,000 kit over 7 years sit on every plate.
Net food / cover
€5.43
30.5% of average income
Brigade / cover
€13.89
Fully loaded salaries, spread over capacity
Kit + house / cover
€5.76
€42,857 / year on equipment
Net profit / cover
-€7.28
After food, labor and house
Annual house P&L
-€175,153
-51.3% net on €341,700 income
Required average check €28.00
- Income
- €341,700
- Net food
- €104,246
- Brigade
- €291,750
- House & kit
- €120,857
FoodBrigadeHouseProfit
Service
64
covers a day on the mix, capacity 70
- Service days / year
- 300
- Covers sold
- 19,200
- Unused capacity
- 1,800
- Prime cost
- 108.6%
- Food cost
- 30.5%
Read of the room
- Mix sells 19,200 covers a year against 21,000 of capacity. Empty seats still carry the brigade and the kit.
- Risotto ai porcini is the cash engine at 11% food cost. Bistecca alla Fiorentina runs at 58% — keep the mix honest.
- The house is underwater on a fully absorbed basis. Raise the average check toward €28.00 or cut the brigade.
The mix
Price, net cost and share of income per cover
DishPriceNet costNet profitFood% of income
Income of one meal
Tagliatelle al ragù · per cover
This cover is €6.32 short of full absorption — food plus a fair share of brigade and kit.
- Net food
€2.67
16.7% of income
- Brigade
€13.89
86.8% of income
- House & kit
€5.76
36.0% of income
- Net profit
-€6.32
-39.5% of income