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Calculation Machine

Food Cost Percentage Calculator

Track food cost against sales and target.

Reviewed by James Whitfield · How we check our maths

Your values

ⓘ Live results

Results
Food cost percentage
26.43%
Cost of goods sold
$22,200.00
Variance to target
-3.57%
Money left on the table
$0.00
Gross profit on food
$61,800.00
Prime cost
55%
Inventory turnover
2.44× this period

Quick answer

Food cost % = (opening stock + purchases − closing stock) ÷ food sales × 100, which captures waste and theft that recipe costing alone misses.

The formula

Food cost % = COGS ÷ food sales × 100

Worked example

Worked example

Using the values the calculator loads with.

Inputs

  • Opening inventory9400 $
  • Purchases21600 $
  • Closing inventory8800 $
  • Food sales84000 $
  • Target food cost30 %
  • Labour cost24000 $

Result

  • Food cost percentage26.43%
  • Cost of goods sold$22,200.00
  • Variance to target-3.57%
  • Money left on the table$0.00
  • Gross profit on food$61,800.00
  • Prime cost55%

How to use the Food Cost Percentage Calculator

  1. 1Count opening and closing inventory at cost.
  2. 2Add all food purchases for the period.
  3. 3Enter food sales and your target percentage.

Frequently asked questions

Why is my actual food cost above my recipe cost?

The gap is waste, over-portioning, comps and theft. A 2–4 point gap is normal; more than that means portion control needs attention.

What is prime cost?

Food plus labour as a share of sales. Under 60–65% is the usual survival line for a full-service restaurant.

About this calculator