How much EBITDA could your restaurant recover in 2026?
Enter your key figures. The simulator computes your prime cost, compares it to HCR sector targets, and estimates the EBITDA you could recover over 12 months — all in your browser, nothing sent.
Your current figures
Indicative simulation based on HCR sector targets. Calculations run in your browser — no data is sent. For a precise figure and an action plan, the next step is the 90-day audit.
Your diagnosis
by bringing food cost, beverage cost and payroll back to HCR sector targets. Theoretical maximum — in practice aim for 50–80% of this.
How to read the result
The simulator applies standard HCR steering: it flags which ratios (food cost, beverage cost, payroll) are above the sector target and quantifies, in euros, the EBITDA you could recover by bringing them back on target.
Three things to keep in mind
- The figure shown is a theoretical maximum — in practice aim for 50–80% of it.
- It does not fix accounting leaks (platforms booked net, meal vouchers, missing HCR VAT bonus) that distort apparent food cost.
- It excludes savings on rent, energy and menu engineering, which usually add to the gain.
Restaurant profitability benchmarks (2026)
Indicative HCR targets, as a percentage of net revenue (excl. VAT).
| Ratio | Indicative target (% of net revenue) |
|---|---|
| Food cost (kitchen) | 28–32% |
| Beverage cost (drinks) | 18–22% |
| Payroll | 30–35% |
| Prime cost (food + beverage + payroll) | 60–65% |
Indicative HCR benchmarks; they vary with the concept (full-service, fast, bar).
Frequently asked questions about restaurant profitability
What is prime cost in a restaurant?
Prime cost is the sum of food cost, beverage cost and payroll. It is the main steering indicator and usually targets around 60–65% of net revenue.
What food cost should a restaurant aim for?
Generally 28% to 32% of net revenue for the kitchen. Above that, gross margin deteriorates and pricing or purchasing should be reviewed.
What are the restaurant VAT rates in 2026?
In France: 10% on on-site catering and immediate-consumption takeaway, 5.5% on pre-packaged food products to take away, and 20% on alcoholic drinks.
How can you improve a restaurant EBITDA?
Act on food cost (purchasing, recipe sheets, waste), payroll (scheduling, productivity), and fix accounting leaks (platforms booked net, VAT bonus, meal vouchers) that distort the apparent food cost.
Does the simulator replace an accountant?
No. It is a starting point: the figure shown is a theoretical maximum (aim for 50–80%) and does not capture every specific situation.
Go further
Turn the simulation into a plan
A 10-minute call with an HCR-specialist accountant prioritises the levers to pull first. The 90-day method targets these gains without raising revenue.