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Restaurant Break-Even Analysis – How Many Covers You Need

Break-even tells you how much you must sell to cover costs. Every owner should know this number.

Shop the equipment in this article: Work Tables, Commercial Refrigerators and Cooking Equipment. Freight is included on every order.

Fixed Costs

Rent, insurance, loan payments, salaried staff and utilities that do not change much with sales.

Variable Costs

Food, beverage, hourly labor and packaging rise with sales. Express them as a percentage of sales.

The Formula

Break-even sales = fixed costs divided by (1 minus variable cost percentage).

Example

Fixed costs of 30,000 dollars a month with variable costs of 65 percent: 30,000 divided by 0.35 equals about 85,700 dollars in monthly sales.

Turn It Into Covers

Divide break-even sales by your check average. At a 25 dollar check, that example needs about 3,430 covers a month.

Per Day

Divide by days open to get a daily target your team can track.

Lower the Number

Cut waste, control labor and choose reliable equipment that avoids costly downtime.

Raise the Check

Upselling and menu engineering lift check average.

Review Quarterly

Recalculate whenever rent, prices or menu change.

Popular models in these categories

These are the most popular models in the categories this guide links to, with the main points from each product page. Open a category above to see the full range.

ALL Stainless Steel Work Table 35″ Height – Stainless Legs & Undershelf, Heavy Duty NSF

  • Brand: Express KitchQuip
  • Commercial-Grade Construction: Built from heavy-duty, corrosion-resistant stainless steel to withstand scratching, denting, and harsh chemical sanitizers.
  • NSF Certified for Food Safety: Meets strict public health and safety standards, making it fully approved for commercial restaurant inspection requirements.
  • Ergonomic 35-Inch Height: Engineered to provide an optimal working height that reduces back strain during long hours of food preparation or workshop assembly.

NSF Approved Heavy Duty Stainless Steel Prep Work Table with Adjustable Undershelf for Kitchens Utility Rooms Storage Offices & Home

  • Brand: Express KitchQuip
  • Durable stainless steel prep work table with double overshelf , designed for busy commercial kitchens.
  • Provides a strong prep surface with convenient storage to keep tools, ingredients, and supplies organized.

Coldline SPN-60 60″ Narrow Depth Sandwich Prep Table (model SPN-60)

  • Brand: Coldline
  • Narrow Depth Table
  • Cutting Board and Food Pans
  • Pre-installed Casters
  • Warranty: 5-Year Compressor / 1-Year Parts & Labor

Westlake WKSR-48B 48″ Sandwich Prep Table Refrigerator (model WKSR-48B)

  • Brand: Westlake
  • Precision Temperature Control: Maintain food safety with a digital temperature system ranging from 33°F to 40°F .
  • Eco-Friendly Performance: Utilizes R290 Hydrocarbon refrigerant , which is environmentally specialized for high efficiency and low GWP (Global Warming Potential).
  • Automatic Defrost: Minimize maintenance and downtime with a fully automatic defrost cycle .
  • Warranty: 6-Year Compressor / 2-Year Parts & Labor

Dukers Gas Fryer – 3, 4 or 5 Tube Burners, Natural Gas or Propane (model DUKERS-DCF)

  • Brand: Dukers
  • DCF3-NG Natural Gas Fryer
  • High BTU Fast frying
  • 40 lbs Tank Durable
  • Warranty: 1-Year Parts & Labor

HCVE-16-120 23″ Half Size Electric Convection Oven, 120V (model HCVE-16-120)

  • Brand: Cookline
  • HCVE-16-120 23″ Electric Countertop Convection Oven
  • Holds Up To (4) 1/2 Size Sheet Pans
  • 150-500 F Temp Range
  • Warranty: 1-Year Parts & Labor

22″ x 18″ Mixology Station Bar Sink with Glass Rinser – NSF (model UMS-2218)

  • Brand: Express KitchQuip
  • The 22″ x 18″ Mixology Station Underbar Hand Sink is a compact, all-in-one beverage prep station designed for busy bars and restaurants.
  • Overall Dimensions: 22.
  • 5″ x 18″ x 33″ with 3″ backsplash.

Underbar Hand Sink with Cabinet Base – NSF Stainless Steel

  • Brand: Express KitchQuip
  • Compact stainless steel underbar hand sink with built-in cabinet storage, designed for commercial kitchens and bars.

Before you order

  • Measure the space and every doorway on the delivery path, and compare them with the dimensions on each product page.
  • Check the spec sheet for power, gas or water requirements and match them to what your building has.
  • Compare capacity with your busiest day rather than your average day.
  • Read the warranty terms for the brand before you order.

Delivery, warranty and payment

  • Delivery: delivery within the continental US is included in the price on the product page, and freight orders include liftgate service.
  • Warranty: each product carries its manufacturer warranty. Terms by brand are on our warranty page.
  • Financing: lease-to-own financing through Clicklease is offered on items of $500 and up. See how financing works.
  • Quotes: buying for a business and need a written quote? Call +1-877-558-2253 or use our contact page.

Not sure which model fits?
Call +1-877-558-2253 with your space, power supply and daily volume, and we will help you narrow it down.