Profit rates for restaurants

See the Restaurant Operations Report from the National Restaurant Association.

"Food and labor are the two largest general cost categories for a typical restaurant. The cost of food and beverage is about one-third of the sales dollar, while salaries and wages account for another third.

The median total sales per full-time-equivalent employee ranged from $53,448 (in fullservice restaurants with an average check per person under $15) to $60,606 (average check $15 to $24.99) to $65,413 (average check $25 and over). For limited-service restaurants, median total sales per full-time equivalent employee was $68,571.

Median income before taxes for fullservice restaurants was 4.1 percent of total sales in operations where the average check is under $15; 5 percent for restaurants with an average check of $15 to $24.99; and 4.5 percent for fullservice operations with average checks of $25 and over. For the limited-service restaurants surveyed, median income before taxes was 6.3 percent."