Free tool for restaurant owners and managers
Restaurant break-even covers calculator
Break-even covers per day = fixed costs ÷ (average check − variable cost per cover) ÷ open days. A restaurant with $42,000 of fixed costs a month, a $32 average check and variable costs of 38% of the check keeps $32 × 0.62 = $19.84 per cover. It needs $42,000 ÷ $19.84 = 2,117 covers a month to break even, which over 26 open days is 81.4, so 82 covers a day, or $67,742 of sales. At 120 covers a day (3,120 a month) the covers bring in $61,901 after variable costs, a profit of $19,901 for the month.
Last updated 2026-11-12.
- Break-even covers per day
- Break-even covers per month
- Break-even sales per month
- Contribution per cover
- Profit (+) or loss (−) per month at current covers
- Covers per day above (+) or below (−) break-even
Check the inputs: fixed costs not negative, an average check above 0, variable costs from 0% to under 100%, 1 to 31 open days, covers not negative.
Take it with you
Example scenarios
Three sets of example inputs worked through the same formulas as the calculator above. They are illustrations, not averages or statistics.
| Scenario | Inputs (one month) | Contribution per cover | Break-even covers a day (before rounding up) | Break-even sales | Profit at current covers |
|---|---|---|---|---|---|
| Low | $22,000 fixed costs, $24 average check, 36% variable costs, 30 open days, 60 covers a day | $15.36 | 47.7 | $34,375 | $5,648 |
| Typical | $42,000 fixed costs, $32 average check, 38% variable costs, 26 open days, 120 covers a day | $19.84 | 81.4 | $67,742 | $19,901 |
| High | $95,000 fixed costs, $55 average check, 34% variable costs, 26 open days, 140 covers a day | $36.30 | 100.7 | $143,939 | $37,132 |
Method: Contribution per cover = average check × (1 − variable cost %), where variable costs are the ones that rise with each guest (food, beverage, packaging, card fees); break-even covers a month = fixed costs ÷ contribution per cover; break-even covers a day = that ÷ open days; break-even sales = fixed costs ÷ (1 − variable cost %); profit = covers a day × open days × contribution per cover − fixed costs. Figures checked against the same formulas on 2026-11-12.
How the calculator works
Split your monthly costs into two groups. Fixed costs are what you pay whether the dining room is empty or full: rent, salaries and the minimum staff rota you run on any open day, insurance, loan payments, the base of your utilities and software. Variable costs rise with every guest: the food and beverage on the plate, packaging, card fees. Enter the variable costs as a share of the average check; your food cost % plus beverage and card fees is a good first estimate.
Each cover leaves the average check minus its variable cost; that is the contribution per cover. Divide the fixed costs by it and you get the covers a month that pay them. Divide by the days you are open and you get the covers a day. The calculator also shows the sales that takes, and with your current covers a day, the profit or loss for the month and how far above or below break-even you run each day.
Worked month
Fixed costs are $42,000 a month. The average check is $32 and variable costs are 38% of it, so each cover leaves $32 × (1 − 0.38) = $19.84. $42,000 ÷ $19.84 = 2,117 covers a month (rounded up). Open 26 days, that is 81.4 a day, so 82 covers a day before the month earns anything. In sales that is $42,000 ÷ 0.62 = $67,742.
Serving 120 covers a day means 3,120 a month. 3,120 × $19.84 = $61,901 left after variable costs, and $61,901 − $42,000 = $19,901 of profit before tax. The last 38.6 covers a day are the ones that make the money.
Where hourly labor goes
Staff you schedule whatever the bookings are belong in fixed costs. If you add servers and cooks as covers rise, you can put that extra labor in the variable share instead, as a percentage of the check. Either way, count every cost once. If the answer looks too good, the usual cause is a cost left out of both groups.
Moving the break-even point
Three things move it: fixed costs, the average check, and the variable share. Raising the average check by a dollar in the worked month raises the contribution to $20.46 and drops break-even to 79 covers a day. Cutting variable costs from 38% to 35% raises it to $20.80 and drops break-even to 78 covers a day. Checking plate costs and prices on the dishes that sell most can be a quicker lever than finding more guests.
What this tool does not do
It works on monthly totals you enter and keeps nothing after you close the page. It assumes an even average check and the same costs every open day, so a slow Monday and a full Saturday average out. It is arithmetic on your numbers, not accounting, tax or legal advice.
Questions
How do you calculate break-even covers for a restaurant?
Divide monthly fixed costs by the contribution per cover (average check minus variable cost per cover): $42,000 ÷ $19.84 = 2,117 covers a month.
How many covers a day do I need to break even?
Divide the monthly break-even covers by your open days: 2,117 ÷ 26 = 81.4, so 82 covers a day.
What counts as a fixed cost in a restaurant?
Anything you pay at the same level whether guests come or not: rent, salaries and your minimum staff rota, insurance, loan payments and base utilities.
Does this page store my numbers?
No. The math runs in your browser; nothing is sent or saved.
Made by Bardach Technologies. We also make Larderly, a separate food cost sheet for Excel and Google Sheets that costs every dish and keeps a weekly stock count (USD 29.99, instant download on Gumroad). It gives you the food part of the variable cost per cover, not rent or payroll. This calculator is free and needs no sign-up; nothing is charged on this page. Get Larderly on Gumroad (USD 29.99)