Community utility
The independent restaurant margin worksheet.
The spreadsheet the Editors use to model prime cost, controllable expenses, and the true cost of delivery-app dependency. Free. One email — subscribers receive the weekly Sunday field notes.
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Four operating views
What is inside
Prime cost tracker
Food, labor, occupancy, controllable expenses, and the operating result on one monthly view.
Delivery-app leakage model
Effective commission, repeat demand, direct processing, and a transparent break-even calculation.
Menu contribution model
Selling price, plate cost, unit contribution, monthly volume, and total contribution by item.
Thirteen-week cash flow
Weekly receipts, food, payroll, occupancy, operating payments, and rolling ending cash.