What this calculation means
Period food-used percentage relates inventory-based food consumption to matching-period food sales. It is a period accounting comparison, distinct from the ingredient ratio of one menu item.
This is not automatically adjusted food COGS: staff meals, comps, and other non-sale consumption are not separately removed in this form.
How to use this calculator
Use one period and valuation basis for opening inventory, net purchases, transfers, closing inventory, and food sales. Enter transfers when applicable; blank optional transfers count as zero.
Formula and variables
Food used = Beginning inventory + Food purchases + Food transfers in − Food transfers out − Ending inventory; Period percentage = Food used ÷ Food sales × 100
- Beginning food inventoryUSD
- Valued food inventory at the start of the accounting period.
- Food purchasesUSD
- Net food purchases included in the same period and valuation basis.
- Food transfers inUSD
- Food inventory transferred into this operation during the period. Enter zero if none.
- Food transfers outUSD
- Food inventory transferred out during the period. Enter zero if none.
- Ending food inventoryUSD
- Valued food inventory at the end of the same period.
- Food salesUSD
- Food sales for that same accounting period and basis; enter sales excluding tax and fees.
The percentage displays two decimal places. The food-used dollar detail is displayed to cents.
Understand your result
The primary result is the food-used share of food sales. The details also show the food-used dollar amount.
Worked example
Reconcile $10,000 opening inventory, $25,000 purchases, $500 transfers in, $250 transfers out, $11,000 closing inventory, and $80,000 matching food sales.
Beginning food inventory: 10,000 USD
Food purchases: 25,000 USD
Food transfers in: 500 USD
Food transfers out: 250 USD
Ending food inventory: 11,000 USD
Food sales: 80,000 USD
- Food used is $10,000 + $25,000 + $500 transfers in − $250 transfers out − $11,000 = $24,250.
- Divide by $80,000 matching-period food sales and multiply by 100 = 30.3125%.
- The display rounds to 30.31% of food sales, with $24,250.00 food used in the details.
Example result: 30.31% of food sales
Frequently asked questions
Why can it differ from a recipe-based food-cost percentage?
This ratio uses period inventory consumption, while a recipe ratio uses ingredient cost and a matching item sale. Counts, timing, transfers, and non-sale use can change the period numerator.
What if I have no transfers?
Leave the optional transfer fields blank or enter zero. Opening inventory, purchases, closing inventory, and matching food sales are still required.