Topic · 3 guides
Profit & loss
Prime cost, break-even, labor trade-offs, and reading a restaurant P&L line by line.
Prime Cost Explained
What prime cost includes, how to calculate it correctly, the 65% benchmark, and why food cost and labour percentages are both misleading on their own.
· 4 min read
My Restaurant Isn't Making Money. Where Do I Look?
A structured walk down the restaurant P&L to find where the profit is going — with the arithmetic for how much each lever is actually worth at your volume.
· 4 min read
The Restaurant P&L, Line by Line (For Owner-Operators)
A full restaurant profit and loss statement explained line by line, with a worked example, healthy percentage ranges, and the four lines where problems actually show up first.
· 4 min read