Transparency
Where every benchmark comes from
This is the same table that ships on the Assumptions & Sources sheet of the Restaurant Financial Toolkit: 24 ranges with a named source, and 12 places where we found no reliable public source and therefore show no benchmark at all. If you know a better source for one of them, email outilfinance@gmail.com.
How to read it: the range drives the green / yellow / red color on the Dashboard. A range marked "(not sourced)" on one side means only the other end has a source. Some publishers are software vendors or industry blogs, not associations; the note says so when it matters.
Food cost % of food sales
| Segment | Range used | Source | Note |
|---|---|---|---|
| Restaurant | 28.0% to 35.0% | MarginEdge, 2026 Average food costs for restaurants - insights from industry data | Same range in Backbar 2019 ('around 28-35%'). Baker Tilly FSR median 30.5% (via HigherMe 2021). |
| Bar | 28.0% to 35.0% | MarginEdge, 2026 Average food costs for restaurants - insights from industry data | General restaurant figure reused; no bar-specific food cost source found. |
| Cafe / Food Truck | 25.0% to 35.0% | Zest Specialty Coffee Roasters, 2025 6 Key Benchmarks Every Cafe Owner in Australia Should Know | Australian roaster blog (updated 2026-02). Bellwether Coffee (undated) gives COGS 25-35% of revenue. Food trucks not separately sourced. |
Beverage cost % of beverage sales
| Segment | Range used | Source | Note |
|---|---|---|---|
| Restaurant | 18.0% to 24.0% | Backbar Academy, 2019 Average Restaurant Costs: Liquor, Food, and Labor | Alcohol programs. MarginEdge 2026 observed averages: liquor 14%, beer 21%, wine 28%. |
| Bar | 18.0% to 24.0% | BevSpot, 2016 What's the Average Pour Cost in the Bar Industry? | Based on BevSpot customer data; old (2016) but most-cited primary dataset. |
| Cafe / Food Truck | 20.0% to 25.0% | Zest Specialty Coffee Roasters, 2025 6 Key Benchmarks Every Cafe Owner in Australia Should Know | Coffee beverages, not alcohol. |
Liquor pour cost % (bars, reference only)
| Segment | Range used | Source | Note |
|---|---|---|---|
| Restaurant | No benchmark shown | — | No verifiable public source found yet. |
| Bar | 14.0% to 15.0% | BevSpot, 2016 What's the Average Pour Cost in the Bar Industry? | low = top-quartile, high = median. Paraphrased table values. MarginEdge 2026: liquor 14%. |
| Cafe / Food Truck | No benchmark shown | — | No verifiable public source found yet. |
Beer pour cost % (bars, reference only)
| Segment | Range used | Source | Note |
|---|---|---|---|
| Restaurant | No benchmark shown | — | No verifiable public source found yet. |
| Bar | 20.0% to 24.0% | BevSpot, 2016 What's the Average Pour Cost in the Bar Industry? | low = top-quartile, high = median. Paraphrased table values. MarginEdge 2026: beer 21%. |
| Cafe / Food Truck | No benchmark shown | — | No verifiable public source found yet. |
Wine pour cost % (bars, reference only)
| Segment | Range used | Source | Note |
|---|---|---|---|
| Restaurant | No benchmark shown | — | No verifiable public source found yet. |
| Bar | 22.0% to 28.0% | BevSpot, 2016 What's the Average Pour Cost in the Bar Industry? | low = top-quartile, high = median. Paraphrased table values. MarginEdge 2026: wine 28%. |
| Cafe / Food Truck | No benchmark shown | — | No verifiable public source found yet. |
Labor cost % of sales (incl. benefits)
| Segment | Range used | Source | Note |
|---|---|---|---|
| Restaurant | 34.2% to 36.5% | National Restaurant Association, 2025 Elevated labor costs had a significant impact on restaurant profitability in 2024 | Full-service medians: profitable operators 34.2%, all 36.5%, loss-making 42.9%. Includes benefits. NRA historical FSR average ~33%. Backbar 2019 gives FSR 30-40%. |
| Bar | 25.0% to 35.0% | Sculpture Hospitality, 2025 Calculating Labour Cost: A Step-by-Step Guide for Bar Owners | Inventory-software vendor blog (secondary). |
| Cafe / Food Truck | 30.0% to 35.0% | Zest Specialty Coffee Roasters, 2025 6 Key Benchmarks Every Cafe Owner in Australia Should Know | Bellwether Coffee (undated) gives 25-35%. Food trucks not separately sourced. |
Prime cost % of sales
| Segment | Range used | Source | Note |
|---|---|---|---|
| Restaurant | 60.0% to 65.0% | Restaurant365, n.d. (accessed 2026-10) How to Calculate Restaurant Prime Cost | Undated, accessed 2026-10. Quote reconstructed from fetched page (60-65% FSR / 55-60% QSR). |
| Bar | 55.0% to 65.0% | Backbar Academy, 2019 Average Restaurant Costs: Liquor, Food, and Labor | General restaurant/bar figure from a bar-inventory publisher; not bar-specific. Bars with low pour cost should sit at the low end. |
| Cafe / Food Truck | (not sourced) to 60.0% | Prima Coffee Equipment, 2021 Metrics to Monitor for the Health of Your Business, or the Importance of Prime Cost | Only the 60% ceiling is sourced; no sourced floor, so the low end is left blank. |
Occupancy cost % of sales
| Segment | Range used | Source | Note |
|---|---|---|---|
| Restaurant | 6.0% to 10.0% | HigherMe, 2021 The Simplified Guide to Restaurant Benchmarks | Cites Baker Tilly 2021. ChowNow (2025) gives 5-10%. StatCan 2023: rent/leasing = 8.3% of operating expenses (not sales). |
| Bar | 6.0% to 10.0% | HigherMe, 2021 The Simplified Guide to Restaurant Benchmarks | General restaurant figure reused; no bar-specific occupancy source found. |
| Cafe / Food Truck | 8.0% to 12.0% | Zest Specialty Coffee Roasters, 2025 6 Key Benchmarks Every Cafe Owner in Australia Should Know | Healthy range 8-12% stated on page; Bellwether Coffee gives 8-15%. Food trucks (commissary/parking) not sourced. |
EBITDA % (restaurant level)
| Segment | Range used | Source | Note |
|---|---|---|---|
| Restaurant | No benchmark shown | — | Only net-margin sources were verified. Baker Tilly EBITDAR ~9.2% (via HigherMe) not opened at source. |
| Bar | No benchmark shown | — | Only net-margin sources were verified. Baker Tilly EBITDAR ~9.2% (via HigherMe) not opened at source. |
| Cafe / Food Truck | No benchmark shown | — | Only net-margin sources were verified. Baker Tilly EBITDAR ~9.2% (via HigherMe) not opened at source. |
Net profit margin %
| Segment | Range used | Source | Note |
|---|---|---|---|
| Restaurant | 3.0% to 9.0% | ChowNow, 2025 Restaurant Industry Benchmarks | Net margin. Restaurant365: FSR 3-5%. NRA (2022): typical pre-tax margin 'roughly 5%'. Baker Tilly EBITDAR ~9.2% (via HigherMe) if using EBITDAR. StatCan 2023 Canada operating margin 3.6%. Compared with Year 1 net margin from the 3-Year Projection, not EBITDA. |
| Bar | 7.0% to 15.0% | Small Business Trends, 2024 Bar Profit Margin | Same page: pubs/food-serving bars 7-10%; traditional bars 10-15%. Secondary publisher. Compared with Year 1 net margin from the 3-Year Projection, not EBITDA. |
| Cafe / Food Truck | 10.0% to 15.0% | Bellwether Coffee, n.d. (accessed 2026-10) Coffee Shop Profit Margins: What to Expect and How to Improve Them | Undated, accessed 2026-10; vendor blog. Zest (2025) also states 10-15%. Food trucks: Restaurant365 does not cover; unsourced ~6-9% seen only in search snippets (not verified). Compared with Year 1 net margin from the 3-Year Projection, not EBITDA. |
Seat turns per service
| Segment | Range used | Source | Note |
|---|---|---|---|
| Restaurant | 1.5 to 2.5 | Complete Controller, n.d. (accessed 2026-10) Restaurant Industry Benchmarks | Turns per table per service. Undated, accessed 2026-10; weak (bookkeeping firm). Restroworks (2025) says 2.5-3 per service period. |
| Bar | No benchmark shown | — | No bar turnover benchmark found. Industry rule of thumb, unsourced: not meaningful for bars; suggest hiding this KPI for bars. |
| Cafe / Food Truck | No benchmark shown | — | No cafe/food-truck source. Quick-service 3-5 turns/day (Complete Controller) could be an industry rule of thumb, unsourced for cafes. |
Hourly staff turnover % per year
| Segment | Range used | Source | Note |
|---|---|---|---|
| Restaurant | (not sourced) to 92.0% | Black Box Intelligence, 2025 State of the Restaurant Workforce - employee turnover | Proprietary BBI data (Total Rewards Survey, large US brands). Same page - replacing an hourly employee costs about $2,706 in hard dollars (separation, replacement, training). |
| Bar | No benchmark shown | — | No bar-specific turnover figure sourced; the preset default reuses the full-service figure but no benchmark color is shown. |
| Cafe / Food Truck | (not sourced) to 110.0% | Black Box Intelligence, 2025 State of the Restaurant Workforce - employee turnover | Limited-service figure used for cafes and food trucks (counter service). |