P6 — Unit economics pillar
Free tool · P6 unit economics

Restaurant expense budget vs actual tracker India

Track 14 expense categories against your monthly budget. Variance computed automatically — over-budget lines flagged in red, under-budget in green. Spend breakdown chart. Enter revenue for gross profit margin. Print or export CSV. No signup.

Monthly Details

Expense Lines

The 14 expense categories — what belongs where

The tracker uses 14 default expense categories covering the full cost structure of an Indian restaurant. You can rename any category or add new lines for your specific setup:

  • Food cost (raw materials). Everything purchased from the kitchen — vegetables, proteins, dairy, dry goods. Should be 28–35% of food revenue for most formats. Track against your GRN total, not your purchase order total.
  • Beverage cost. Separate from food for accurate F&B P&L. Includes soft drinks, juices, coffee, tea, alcohol. Bar-heavy formats may track beer/spirits separately.
  • Labour & payroll. Full CTC including PF and ESI employer contribution, not just take-home salary. Should be 18–30% of revenue. Overtime is the most common cause of labour budget overruns.
  • Rent & occupancy. Base rent plus CAM charges, maintenance fees, property tax if applicable. Fixed cost — does not scale with revenue.
  • Electricity & utilities. Variable with kitchen volume and equipment usage. Air conditioning during summer can push this 40% above winter baseline.
  • Gas & fuel. Commercial cylinder charges. Some operators include generator diesel here.
  • Marketing & advertising. Includes Swiggy/Zomato ad spends, Instagram/Meta ads, influencer fees, discount promotions funded by the restaurant. Aggregator commissions go in aggregator payout, not here.
  • Packaging & takeaway. Boxes, cups, bags, cutlery. Delivery-heavy formats may see this at 3–5% of delivery revenue.
  • Repairs & maintenance. Equipment servicing, plumbing, electrical, civil works. Unpredictable — budget a reserve based on equipment age.
  • POS & tech subscriptions. POS monthly fee, reservation software, accounting software, WhatsApp Business API. Often forgotten in budget-setting.
  • Pest control. Monthly AMC contract plus any treatment call-outs. Fixed cost; FSSAI-mandated.
  • Cleaning supplies. Detergents, sanitisers, mops, gloves, PPE. Can spike during inspections or deep-clean months.
  • Linen & laundry. Napkins, uniforms, tablecloths. Can be outsourced (per-piece) or in-house (equipment + supplies).
  • Miscellaneous / petty cash. Catch-all for small unplanned spends. If this line runs more than 2–3% of revenue consistently, you have a categorisation or control problem — drill into what is being expensed here.

Reference benchmarks for Indian restaurants

These are typical ranges for full-service restaurants in Tier-1 Indian cities. QSR, cloud kitchen, and bar-heavy formats will differ:

  • Food cost: 28–35% of food revenue. Below 28% may mean portion cuts or quality issues; above 38% is a red flag.
  • Labour: 18–28% of total revenue. Above 32% is unsustainable for most formats at Indian price points.
  • Rent: 8–15% of revenue. High-street or mall locations push 15–20%. Above 20% is a structural problem.
  • Utilities: 3–6% of revenue. Higher in summer or for equipment-heavy formats (tandoor, wood-fired).
  • Prime cost (food + labour): 55–65% of revenue. This is the single most important benchmark — leaving 35–45% to cover all other costs and profit.

Where this fits