Understand the numbers.
Act confidently.

The average value of one closed check.

Example: ₴64,000 ÷ 100 checks = ₴640

Do not confuse checks with guests: one check can cover several people.

Average spending per served guest.

Example: ₴64,000 ÷ 160 guests = ₴400

Requires reliable guest counts. Do not include delivery revenue in dining-room figures.

Dining-room revenue per available seat over a defined period.

Example: ₴24,000 ÷ 60 seats = ₴400 per seat per day

Compare identical periods and capacity; use seat-hours when capacity varies.

Shows how the dining room monetises both capacity and operating time.

Example: ₴24,000 ÷ (60 seats × 8 hours) = ₴50/seat-hour

If capacity varies, sum seats × hours for each interval. Count delivery revenue separately.

The share of available seat time during which seats were occupied.

Example: 240 ÷ 480 × 100% = 50%

Snapshot: occupied seats ÷ available seats. Do not mix it with occupancy over a period.

Average guests per seat over a period.

Example: 180 guests ÷ 60 seats = 3 per day

This measures seats, not tables. For tables, use seated parties and table count.

Average parties served per table over a period.

Example: 60 parties ÷ 20 tables = 3 per evening

Combined tables require a consistent counting rule. Do not use individual guests in the numerator.

Average time a party spends at a table.

Example: 3,600 min ÷ 40 visits = 90 min

Check opening and closing times may differ from actual table occupancy.

The share of revenue spent on ingredients.

Example: 30 000 ₴ ÷ 100 000 ₴ × 100% = 30%

For a dish, use its cost and price. For a period, use comparable totals and consistent tax treatment.

The cost of inventory used over a period using a simplified stock calculation.

Example: 20 000 + 45 000 − 15 000 = 50 000 ₴

Account separately for returns, transfers and adjustments. Usage may include waste, not just cost of sales.

How much revenue is spent on the team’s work.

Example: 25 000 ₴ ÷ 100 000 ₴ × 100% = 25%

Agree cost components: salaries, employer contributions, bonuses and other payments.

The combined share of food and labour costs.

Example: (30 000 + 25 000) ÷ 100 000 × 100% = 55%

Remaining revenue must still cover rent, utilities and other costs; it is not net profit.

The revenue share remaining after cost of goods sold.

Example: (100 000 − 30 000) ÷ 100 000 × 100% = 70%

Agree the cost components before comparing. Salaries, rent and other expenses may be recorded separately.

The excess of price over cost relative to cost itself.

Example: (200 − 80) ÷ 80 × 100% = 150%

The same dish has a 60% margin, not 150%: the denominators differ.

The amount remaining after variable costs to cover fixed costs and profit.

Example: 100 000 ₴ − 40 000 ₴ = 60 000 ₴

Variable costs may include ingredients, packaging, commissions and other sales-dependent expenses.

Revenue at which contribution margin covers fixed costs.

Example: 90 000 ₴ ÷ 0,60 = 150 000 ₴

Contribution margin ratio = (revenue − variable costs) ÷ revenue. It must be positive.

The relative change in a metric against a base period.

Example: (120 000 − 100 000) ÷ 100 000 × 100% = +20%

With a zero base the percentage is undefined. From 50% to 60% is +10 percentage points or +20% relative to the base.

The ratio of a venue’s metric to a comparable group’s metric.

Example: 640 ₴ ÷ 590 ₴ × 100 ≈ 108,5

100 is the group level. A check index of 108.5 means an 8.5% higher check, not proof of greater profitability.