Smokehouse P&L Calculator — Large BBQ + Bar

Scenarios:

⚙ Assumptions

Capacity & throughput

Seats320

Avg daily covers (as % of capacity)65%

Table turns per day3.3

Operating days / year360

Check & mix

Avg check per guest$28

Alcohol share of revenue20%

Cost structure

Food COGS % of food sales34%

Beverage COGS % of bev sales22%

Labor % of revenue35%

Fixed monthly costs

Rent / occupancy (per month)$24,500

Other fixed opex — insurance, admin, R&M (per month)$18,000

Variable opex

Utilities + marketing + supplies (% of revenue)5%

Benchmarks baked in. Sonny's BBQ median AUV $3.2M (FDD 2023). Mission BBQ AUV $4.7M–$5M. NRA 2024: full-service median food cost 32%, labor 34–37%, profitable operators run 8–15% pre-tax margin. BBQ meat-heavy menus add 2–4pts to food cost vs generic FSR.

💰 The Year at a Glance

Annual revenue

$4.20M

150k covers

Food sales

$3.36M

80% of rev

Bar / alcohol

$840k

20% of rev

EBITDA

$504k

12.0% margin

Profit / seat / yr

$1,575

320 seats

Break-even covers/day

368

Currently 417/day

Revenue mix — food vs bar

Food

Bar

Food sales

Alcohol sales

Where every dollar goes

COGS

Labor

Rent

Other

EBITDA

COGS

Labor

Rent

Other operating

EBITDA

📊 Annual P&L

Line item	Annual	% of rev	Per cover

How to read this. Labor here means everything on payroll — BOH cooks, FOH servers, bartenders, managers, benefits. A healthy BBQ+bar concept lands total prime cost (COGS + labor) between 60–65% of revenue. Above 67% is a warning sign; above 70% you're losing money on every plate.

Fixed vs variable. Rent and core fixed opex are entered as real monthly dollars — they don't scale when you move the revenue dials. That's the whole point of fixed cost: a packed house spreads rent over more covers, a soft month doesn't reduce it. The % of revenue column in the P&L is a derived output, not the input.

Key lever: alcohol. Sliding the bar mix from 15% to 25% of revenue can lift EBITDA by 1.5–2 percentage points because bar margin (78%) beats food margin (66%).