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| KPI | Formula | Purpose | Healthy Range |
|---|---|---|---|
| 🍴Food Cost % | (Cost of ingredients used ÷ Total food sales) × 100 | Measure purchasing efficiency and food preparation | 28% – 35% |
| 🥤Beverage Cost % | (Cost of beverages sold ÷ Total beverage sales) × 100 | Measure beverage management efficiency | 20% – 25% |
| 👥Labor Cost % | (Total wages and benefits ÷ Total revenue) × 100 | Measure staffing efficiency relative to revenue | 25% – 35% |
| 🧾Average Check | Total revenue ÷ Total number of customers | Measure average spending per customer | Varies by restaurant type |
| ⏱️Sales per Labor Hour | Total sales ÷ Total labor hours | Measure employee productivity | Varies |
| 📈Gross Profit Margin | (Gross profit ÷ Total revenue) × 100 | Measure profitability after deducting cost of goods sold | 60% – 70% |
| 💰Profit Margin | (Net profit ÷ Total revenue) × 100 | Measure overall profitability | 5% – 15% |
| 🍽️Profitability | Selling price − Cost of ingredients | Identify the most profitable menu items | Regular analysis |
| ⚖️Prime Cost % | Food Cost % + Labor Cost % | Measure total controllable costs driving profitability | 55% – 65% |
| 📦Inventory Turnover Ratio | Cost of goods sold ÷ Average inventory value | Measure how efficiently inventory is used and reduce waste | 4 – 8x per month |