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Food Cost Percentage

The share of sales spent on the ingredients you sold, calculated as cost of goods sold divided by food sales.

Food cost percentage is the proportion of your food sales that went on ingredients:

  • Food cost % = (COGS ÷ food sales) × 100

Most UK restaurants target 28% to 35%, depending on format. It is the most-watched number in the kitchen because small movements swing profitability fast. See the full food cost percentage guide for the formula, targets, and ways to bring it down.