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RestaurantLesson 1 of 6

Part 1 of 3, 0 done
THE CORNER BURGEROPENFRIDAY

15 min

You sell a $15 burger. How much do you keep?

Every restaurant owner learns this the hard way. You're going to learn it a few tickets at a time instead.

Your business

Pick the business you'll run

Each lesson uses your pick for its numbers. You can change it any time.

What kind of place

Burger counter

Counter-service places kept a median of 4%restaurant.org ·2024 of sales before taxes in 2024.

Neighborhood bistro

Table-service places kept a median of 2.8%restaurant.org ·2024 of sales before taxes in 2024.

Coffee-and-brunch café

At First Watch, a daytime chain, food was about 22.2–23.1%sec.gov ·2025 of sales.

Where
Pick a business to start.

Spot something wrong?

Tell us what looks off. No name or email needed.

What kind of problem?

0 / 1000

We'll also send this page, the lesson, ticket 1, so we can find it. Nothing else. Privacy

·
Sources and every number (29)

Sources

  • New Association report helps operators gauge their restaurant performance (2025 Restaurant Operations Data Abstract) · National Restaurant Association, 2024
  • Restaurant operators kept food cost ratios in check in 2024 (from the 2025 Restaurant Operations Data Abstract) · National Restaurant Association, 2024
  • Elevated labor costs had a significant impact on restaurant profitability in 2024 (from the 2025 Restaurant Operations Data Abstract) · National Restaurant Association, 2024
  • Restaurant occupancy costs were more than 5% of sales in 2024 (from the 2025 Restaurant Operations Data Abstract) · National Restaurant Association, 2024
  • New Resource from National Restaurant Association Provides Insights into Operational Realities (press release) · National Restaurant Association, 2024
  • Higher volume restaurants reported lower food-cost ratios in 2024 (from the 2025 Restaurant Operations Data Abstract) · National Restaurant Association, 2024
  • Square fees: payment processing rates (Square Free plan) · Square (Block, Inc.)
  • Average price: ground beef, 100% beef, per pound, U.S. city average (series APU0000703112) · U.S. Bureau of Labor Statistics, 2026
  • Average price: American processed cheese, per pound, U.S. city average (series APU0000710211) · U.S. Bureau of Labor Statistics, 2026
  • Average price: lettuce, iceberg, per pound, U.S. city average (series APU0000712211) · U.S. Bureau of Labor Statistics, 2026
  • Average price: tomatoes, field grown, per pound, U.S. city average (series APU0000712311) · U.S. Bureau of Labor Statistics, 2026
  • Average price: potatoes, white, per pound, U.S. city average (series APU0000712112) · U.S. Bureau of Labor Statistics, 2026
  • Shake Shack Inc. annual report (Form 10-K), fiscal 2025 · Shake Shack Inc., filed with the U.S. Securities and Exchange Commission, 2025
  • Chipotle Mexican Grill annual report (Form 10-K), fiscal 2025 · Chipotle Mexican Grill, Inc., filed with the U.S. Securities and Exchange Commission, 2025
  • McDonald's Corporation annual report (Form 10-K), fiscal 2025 · McDonald's Corporation, filed with the U.S. Securities and Exchange Commission, 2025
  • First Watch Restaurant Group annual report (Form 10-K), fiscal 2025 · First Watch Restaurant Group, Inc., filed with the U.S. Securities and Exchange Commission, 2025
  • The Cheesecake Factory annual report (Form 10-K), fiscal 2025 · The Cheesecake Factory Incorporated, filed with the U.S. Securities and Exchange Commission, 2025
  • Darden Restaurants annual report (Form 10-K), fiscal 2026 · Darden Restaurants, Inc., filed with the U.S. Securities and Exchange Commission, 2026
  • Texas Roadhouse annual report (Form 10-K), fiscal 2025 · Texas Roadhouse, Inc., filed with the U.S. Securities and Exchange Commission, 2025
  • Consumer Price Index: full service meals and snacks, U.S. city average, not seasonally adjusted (series CUUR0000SEFV01) · U.S. Bureau of Labor Statistics, 2026
  • Consumer Price Index: limited service meals and snacks, U.S. city average, not seasonally adjusted (series CUUR0000SEFV02) · U.S. Bureau of Labor Statistics, 2026
  • Consumer Price Index: food away from home, U.S. city average, not seasonally adjusted (series CUUR0000SEFV) · U.S. Bureau of Labor Statistics, 2026
  • Consumer Price Index: food at home, U.S. city average, not seasonally adjusted (series CUUR0000SAF11) · U.S. Bureau of Labor Statistics, 2026
  • Average price: chicken breast, boneless, per pound, U.S. city average (series APU0000FF1101) · U.S. Bureau of Labor Statistics, 2026
  • Average price: steak, sirloin, USDA Choice, boneless, per pound, U.S. city average (series APU0000703613) · U.S. Bureau of Labor Statistics, 2026
  • Average price: eggs, grade A, large, per dozen, U.S. city average (series APU0000708111) · U.S. Bureau of Labor Statistics, 2026
  • Average price: bacon, sliced, per pound, U.S. city average (series APU0000704111) · U.S. Bureau of Labor Statistics, 2026
  • Average price: butter, stick, per pound, U.S. city average (series APU0000FS1101) · U.S. Bureau of Labor Statistics, 2026
  • Minimum Wage · U.S. Department of Labor, Wage and Hour Division

Every number

  • $15example (example number: Simplified example: a burger and fries at a counter-service restaurant.) · Simplified example: a burger and fries at a counter-service restaurant.
  • $0.60example (example number: Simplified example: the survey's median profit for counter-service restaurants, applied to the example price.) · Simplified example: the survey's median profit for counter-service restaurants, applied to the example price.
  • 900restaurant.org ·2024 · The survey says more than this many restaurants took part.
  • 32.4%restaurant.org ·2024 · Median for counter-service restaurants, 2024.
  • 32%restaurant.org ·2024 · Median for table-service restaurants, 2024.
  • 31.7%restaurant.org ·2024 · Median for counter-service restaurants, 2024.
  • 36.5%restaurant.org ·2024 · Median for table-service restaurants, 2024.
  • 5.2%restaurant.org ·2024 · Median for counter-service restaurants, 2024.
  • 5.7%restaurant.org ·2024 · Median for table-service restaurants, 2024.
  • 4%restaurant.org ·2024 · Median for counter-service restaurants, 2024.
  • 2.8%restaurant.org ·2024 · Median for table-service restaurants, 2024.
  • 65%restaurant.org ·2024 · Food, drink and labor together: the median for counter-service restaurants, 2024.
  • $2Mrestaurant.org ·2024 · The survey splits table-service restaurants at this much in yearly sales.
  • 4.3%restaurant.org ·2024 · Median for table-service restaurants with bigger yearly sales, 2024.
  • 1.1%restaurant.org ·2024 · Median for table-service restaurants with smaller yearly sales, 2024.
  • $4.86example (example number: Simplified example: the survey's median food cost for counter-service restaurants, applied to the example price.) · Simplified example: the survey's median food cost for counter-service restaurants, applied to the example price.
  • $4.76example (example number: Simplified example: the survey's median labor cost for counter-service restaurants, applied to the example price.) · Simplified example: the survey's median labor cost for counter-service restaurants, applied to the example price.
  • $0.78example (example number: Simplified example: the survey's median occupancy cost for counter-service restaurants, applied to the example price.) · Simplified example: the survey's median occupancy cost for counter-service restaurants, applied to the example price.
  • $4.00example (example number: Simplified example: what's left of the example price after the other layers.) · Simplified example: what's left of the example price after the other layers.
  • $4.80example (example number: Simplified example: the survey's median food cost for table-service restaurants, applied to the example price.) · Simplified example: the survey's median food cost for table-service restaurants, applied to the example price.
  • $5.48example (example number: Simplified example: the survey's median labor cost for table-service restaurants, applied to the example price.) · Simplified example: the survey's median labor cost for table-service restaurants, applied to the example price.
  • $0.86example (example number: Simplified example: the survey's median occupancy cost for table-service restaurants, applied to the example price.) · Simplified example: the survey's median occupancy cost for table-service restaurants, applied to the example price.
  • $0.42example (example number: Simplified example: the survey's median profit for table-service restaurants, applied to the example price.) · Simplified example: the survey's median profit for table-service restaurants, applied to the example price.
  • $3.44example (example number: Simplified example: what's left of the example price after the other table-service layers.) · Simplified example: what's left of the example price after the other table-service layers.
  • 2.6%squareup.com · Square's published rate for a tapped, dipped or swiped card.
  • $0.15squareup.com · Square's published fee per card payment, on top of the percentage.
  • 3.5%squareup.com · Square's published rate when the card number is typed in.
  • 3.3%squareup.com · Square's published rate for online payments.
  • $0.30squareup.com · Square's published fee per online payment, on top of the percentage.
  • $0.54example (example number: Simplified example: Square's in-person rate applied to the example order.) · Simplified example: Square's in-person rate applied to the example order.
  • $6.79/lbbls.gov ·2026 · US average grocery price, September 2026. Restaurants buying by the case usually pay less.
  • $4.74/lbbls.gov ·2026 · US average grocery price, September 2026. Restaurants buying by the case usually pay less.
  • $1.64/lbbls.gov ·2026 · US average grocery price, September 2026. Restaurants buying by the case usually pay less.
  • $1.99/lbbls.gov ·2026 · US average grocery price, September 2026. Restaurants buying by the case usually pay less.
  • $0.99/lbbls.gov ·2026 · US average grocery price, September 2026. Restaurants buying by the case usually pay less.
  • 6 ozexample (example number: Simplified example: two thin patties.) · Simplified example: two thin patties.
  • $11example (example number: Simplified example menu price for the burger on its own.) · Simplified example menu price for the burger on its own.
  • $3.54example (example number: Simplified example: the lines of the cost card, added up.) · Simplified example: the lines of the cost card, added up.
  • 32.2%example (example number: Worked out from the example plate cost and menu price.) · Worked out from the example plate cost and menu price.
  • 0.5 lbexample (example number: Simplified example: raw potatoes for one serving.) · Simplified example: raw potatoes for one serving.
  • $4example (example number: Simplified example menu price for a side of fries.) · Simplified example menu price for a side of fries.
  • $0.12example (example number: Simplified example: fryer oil and salt for one serving.) · Simplified example: fryer oil and salt for one serving.
  • $0.49example (example number: Simplified example: the example portion at the BLS potato price.) · Simplified example: the example portion at the BLS potato price.
  • $0.61example (example number: Simplified example: potatoes plus oil and salt.) · Simplified example: potatoes plus oil and salt.
  • 15.4%example (example number: Worked out from the cited potato price and the example portion, oil and price.) · Worked out from the cited potato price and the example portion, oil and price.
  • $4.15example (example number: Simplified example: the burger's and the fries' plate costs, added up.) · Simplified example: the burger's and the fries' plate costs, added up.
  • 27.7%example (example number: Worked out from the example plate costs and price.) · Worked out from the example plate costs and price.
  • 28.5%sec.gov ·2025 · Shake Shack's own restaurants, fiscal 2025: food and paper.
  • 25.9%sec.gov ·2025 · Shake Shack's own restaurants, fiscal 2025: labor.
  • 3.4%sec.gov ·2025 · Net income divided by total revenue, fiscal 2025, worked out from the annual report.
  • 29.6%sec.gov ·2025 · Chipotle, fiscal 2025: food, beverage and packaging.
  • 25.1%sec.gov ·2025 · Chipotle, fiscal 2025: labor.
  • 31%sec.gov ·2025 · McDonald's own restaurants, fiscal 2025: food and paper, worked out from the annual report's dollar figures.
  • 30%sec.gov ·2025 · McDonald's own restaurants, fiscal 2025: payroll and benefits, worked out from the annual report's dollar figures.
  • 31.9%sec.gov ·2025 · Net income divided by total revenue for the whole company, fiscal 2025, worked out from the annual report.
  • 95%sec.gov ·2025 · Share of McDonald's restaurants run by franchisees at the end of fiscal 2025 (the report says about this much).
  • 23.1%sec.gov ·2025 · First Watch, fiscal 2025: food and beverage.
  • 33.5%sec.gov ·2025 · First Watch, fiscal 2025: labor.
  • 21.7%sec.gov ·2025 · The Cheesecake Factory, fiscal 2025: food and beverage.
  • 35%sec.gov ·2025 · The Cheesecake Factory, fiscal 2025: labor, including bakery staff.
  • 30.6%sec.gov ·2026 · Darden (Olive Garden, LongHorn and others), fiscal 2026: food and beverage.
  • 31.7%sec.gov ·2026 · Darden, fiscal 2026: restaurant labor.
  • 35%sec.gov ·2025 · Texas Roadhouse, fiscal 2025: food and beverage.
  • 33.3%sec.gov ·2025 · Texas Roadhouse, fiscal 2025: labor.
  • 1.6%sec.gov ·2025 · Texas Roadhouse, fiscal 2025: rent.
  • 20%example (example number: Simplified example: a what-if price rise from your supplier.) · Simplified example: a what-if price rise from your supplier.
  • $1example (example number: Simplified example: a small menu price rise.) · Simplified example: a small menu price rise.
  • $19example (example number: Simplified example: a fancy price, well above the usual.) · Simplified example: a fancy price, well above the usual.
  • 7.4%bls.gov ·2026 · Change in the BLS US average price of ground beef, September 2025 to September 2026, worked out from the two prices.
  • 3.8%bls.gov ·2026 · Change in the price index for full-service meals, September 2025 to September 2026.
  • 3.2%bls.gov ·2026 · Change in the price index for limited-service meals, September 2025 to September 2026.
  • 3.5%bls.gov ·2026 · Change in the price index for food away from home, September 2025 to September 2026.
  • 1.8%bls.gov ·2026 · Change in the price index for food at home, September 2025 to September 2026.
  • $4.20/lbbls.gov ·2026 · US average grocery price, September 2026. Restaurants buying by the case usually pay less.
  • $14.11/lbbls.gov ·2026 · US average grocery price, September 2026. Restaurants buying by the case usually pay less.
  • $2.27/dozenbls.gov ·2026 · US average grocery price for grade A large eggs, September 2026. Restaurants buying by the case usually pay less.
  • $6.76/lbbls.gov ·2026 · US average grocery price, September 2026. Restaurants buying by the case usually pay less.
  • $3.96/lbbls.gov ·2026 · US average grocery price, September 2026. Restaurants buying by the case usually pay less.
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