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SEARCH QUESTION

What monthly sales does a restaurant need to avoid a loss?

A practical guide to calculating break-even sales and required daily customer count using fixed costs, variable-cost ratio, average check, and operating days.

CORE ANSWER

Restaurant Break-Even Calculator · Core answer

Break-even sales equal fixed costs divided by the contribution-margin ratio. Use realistic variable costs, including food, packaging, payment fees, delivery-platform expenses, and other sales-linked costs. Convert monthly break-even sales into daily sales and customer count to test whether the target is operationally achievable.

Quick Break-Even Calculator

Monthly break-even sales KRW 0

NUMBERS TO CHECK

Numbers you should actually check

01

Monthly fixed costs

Rent, base payroll, insurance, software, loan interest, depreciation, and other costs incurred even with no sales

02

Variable-cost ratio

Food, packaging, payment fees, delivery commissions, discounts, and other costs that rise with sales

03

Average check

Average sales per customer or order after discounts and refunds

04

Operating days and capacity

Open days, seats, turnover, delivery capacity, peak-hour throughput, and staffing limits

CHECKLIST

Items to verify before deciding

  1. Have you included owner labor at a realistic replacement wage?
  2. Are delivery-platform fees, packaging, discounts, and payment fees included in variable costs?
  3. Did you calculate separate break-even figures for dine-in, takeaway, and delivery?
  4. Can the required daily customers be served with the current seats, kitchen, and staffing?
  5. Have you tested a conservative scenario with lower sales and higher costs?
  6. Do you review break-even figures whenever rent, wages, prices, or menu mix changes?
FIELD CASE

A common field situation

A hypothetical restaurant believed it was profitable because sales exceeded food and payroll costs. After including owner labor, platform fees, depreciation, and loan interest, the true break-even point was much higher. Break-even must reflect the full operating structure, not only visible cash payments.

This is a hypothetical example that does not identify a specific business.
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