Limara · Group

Concept Economics Model

Internal working tool · prime cost, labor, and revenue, live.

Bands calibrated to Bay Area 2026 wage and cost data, not national averages.

Prime Cost
64.9%
COGS 30.0% · Labor 34.9%
WATCH
45%TARGET 58–64% · BAY AREA 202685%
Annual Revenue
$1,619,800
80 seats · $50 avg check
COGS
$485,940
30.0% of revenue
Total Labor
$564,559
34.9% of revenue
EBITDA
$67,163
4.1% margin
Break-Even Revenue
$1,277,941
fixed / contribution
Max Base Rent
$9,719/mo
$3.28/sqft · net of CAM
Labor Composition
Management
$254,400 · 45.1%
BOH Hourly
$145,579 · 25.8%
FOH Hourly
$164,580 · 29.2%
Seat Count Sensitivity
EBITDA % · Prime %

Same lease footprint. Management and occupancy cost held fixed as seats change; hourly labor and revenue scale per seat.

Assumptions
Seats
Avg Check ($)
$
Dinner turns / seat
Dinner occupancy
%
Dinner days / week
Lunch turns / seat
Lunch occupancy
%
Lunch days / week
Lunch check as % of dinner
%
Weeks / year

Every point of COGS moves prime cost a full point. This is the fastest lever in the room.

Food & Beverage COGS
%
Payroll tax & benefits load
%
RoleFTESalaryBurdened Annual
General Manager
$
$105,600
Chef
$
$86,400
Kitchen Manager / Sous
$
$62,400
Subtotal · burdened$254,400
RoleStaffHrs / wkRateBurdened Annual
Line Cooks
$
$87,859
Prep Cook
$
$29,640
Dishwasher
$
$28,080
Subtotal · burdened$145,579
RoleStaffHrs / wkRateBurdened Annual
Servers
$
$81,900
Bartender (Lead)
$
$39,000
Busser / Food Runner
$
$21,840
Host
$
$21,840
Subtotal · burdened$164,580

Rate floor: $17.34/hr (Oakland 2026 minimum wage).