Calculator
What does your coffee really cost?
Enter one recipe and its selling price to see the ingredient cost, the net revenue and the contribution left per drink.
Result per drink
Enter your recipe and select Calculate. Results appear only when every value is valid.
How the calculation works
- Ingredients. Coffee price per kg × grams ÷ 1000, plus milk price per litre × millilitres ÷ 1000, plus other ingredients.
- Waste. If a share of ingredients is lost, you buy more than you serve: ingredients ÷ (1 − waste ÷ 100). Waste is a share of what you buy, not of what you serve: with 20 % waste, a recipe costing €1.00 as served needs €1.25 bought, because €0.25 of the €1.25 is lost. Packaging is added after this step, because a lid is not spilled.
- Net revenue. The selling price includes output VAT, which you pass on: selling price ÷ (1 + VAT rate ÷ 100).
- Contribution. Net revenue minus the variable cost per drink. The margin is that contribution as a share of net revenue.
Every step keeps full precision. Only the displayed amounts are rounded to the cent.
What this number is, and what it is not
- It is a contribution, not net profit. Rent, wages and employer costs, energy, insurance, card fees and every other fixed or overhead cost are not deducted.
- Costs are net. If your café cannot recover input VAT, enter the costs you actually pay. Do not mix net and gross costs in one recipe.
- The VAT rate is your input. Which rate applies can depend on how a drink is sold. Check it with your tax adviser; the calculator only applies the rate you enter.
- A low price shows a negative result. The calculator does not round a loss to zero.
Worked example
A cappuccino with illustrative numbers. The 19 % rate is part of the example, not a recommendation.
| Coffee | €20.00 per kg × 18 g = €0.36 |
|---|---|
| Milk | €1.20 per litre × 150 ml = €0.18 |
| Ingredients | €0.54 |
| With 10 % waste, plus €0.10 packaging | €0.54 ÷ 0.9 + €0.10 = €0.70 |
| Net revenue | €3.57 ÷ 1.19 = €3.00 |
| Contribution per drink | €3.00 − €0.70 = €2.30, a margin of 76.67 % |
Select Load example above to see the same figures in the calculator and change them.
Questions
Why does the calculator ask for net costs?
Most cafés recover the VAT on what they buy, so their real ingredient cost is the net price. Comparing it with net revenue keeps both sides of the calculation on the same basis.
Which VAT rate should I enter?
The rate you actually charge for this sale. It is your assumption and the tool does not check it. If you are unsure, ask your tax adviser before you set prices.
What should I count as waste?
Ingredients you pay for but do not sell: dialling in the grinder, spilled milk, drinks remade or thrown away. A rough monthly estimate is enough to start; refine it when you have numbers. Count each loss once: enter the recipe as served and put the losses only into the waste share.
Can I use it for tea or a cold drink?
Yes. Enter 0 for coffee or milk and put the other ingredients' cost per drink in “Other ingredients”.