Korean BBQ Restaurant Break-Even Analysis: $55K Monthly Sales

Fixed costs $15.0K/mo Lease and overhead

Contribution margin 81% After variable costs

Break-even revenue $18.5K/mo Monthly target

Break-even timing Month 4 Model break point

Break-even calculator

Test monthly revenue, variable expenses, and fixed costs against break-even for a Korean BBQ restaurant.

Lean Base Full

Monthly revenue Monthly sales set the pool that covers direct costs and overhead. $ Thin sales Strong sales Variable expenses These move with sales, like food, payment fees, and packaging. $ Low direct cost High direct cost

Money available to cover fixed costs $55,500 $68,500 revenue - $13,000 variable expenses

Margin ratio

81%

Covers fixed costs

Yes

Fixed monthly costs These are the monthly costs you pay even if sales stay flat. $ Light overhead Heavy overhead

Break-even chart Revenue Total costs

Which restaurant expenses are fixed, variable, or step up as sales grow?

Cost classification

The model reaches break-even in Month 4, but only if fixed, variable, semi-variable, and semi-fixed items are kept separate. Treating all labor or equipment as sales-linked blurs the cover count needed to pay the monthly base.

Expense	Cost	Break-Even Treatment	Common Mistake
Rent Lease Payment	Fixed	Hold at $10,000 per month within the planned operating range.	Loading $50,000 leasehold improvements into monthly break-even.
Food Ingredients	Variable	Apply the food percentage to sales; first-year rate is 10.0%.	Using one flat dollar amount as cover volume changes.
Beverage Ingredients	Variable	Apply the beverage percentage to sales; first-year rate is 3.0%.	Treating beverage input as fixed pantry spending.
Payment Processing & Platform Fees	Variable	Model as a percentage of sales; first-year rate is 3.0%.	Forgetting fees rise with card and online order volume.
Packaging & Supplies	Variable	Tie to sales volume; first-year rate is 3.0%.	Burial inside overhead, which hides per-order margin drag.
Utilities	Semi-variable	Keep the base service load, then flex for grill use and traffic.	Modeling the full $1,200 per month as fixed forever.
Repairs & Maintenance	Semi-variable	Keep a monthly base, then add usage pressure as tables turn faster.	Ignoring higher wear from grill equipment and peak shifts.
Line Cook	Semi-fixed	Step payroll up by staffing plan, from 2.0 FTE in the first year to 4.0 FTE in the mature year.	Treating all payroll like an hourly volume expense.

How does break-even move from a lean opening case to base and full demand for a Korean BBQ dining room?

Scenario table

Lean sits on the break-even line, base clears it, and full demand widens the cushion. The driver is simple: more covers and a higher check spread the same $44.3K of monthly fixed costs.

Planning assumptions, not guarantees; actual results will move with traffic, check size, and labor use.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean opening case	$54.6K	$10.4K	$44.3K	81%	$0	At break-even; small misses turn it negative.
Base Year 1 case	$82.6K	$15.7K	$44.3K	81%	$22.7K	Clear of break-even, with a workable first-year cushion.
Full Year 2 case	$113.7K	$21.0K	$44.3K	81.5%	$48.5K	Stronger cushion; higher seat turns make the model safer.

What breaks the break-even plan if traffic softens or costs jump?

Stress test

The base plan clears break-even with about $227K of cushion. The weak spots are a revenue drop to the $546K floor, fixed costs above that cushion, or a margin squeeze that pushes variable costs up fast.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change.	$546K	$227K cushion	Base plan clears break-even with room.
Revenue shortfall	Revenue falls from $826K to $546K.	$546K	$280K gap	That full miss uses up the cushion fast.
Fixed-cost pressure	Fixed costs rise by $227K.	$826K	$0 cushion	Current revenue just covers the higher fixed load.
Margin pressure	Variable expenses rise from 19.0% to 46.4% of revenue.	$826K	$0 cushion	The model can take a big margin squeeze, but only to that ceiling.
Combined pressure	Revenue drops to $546K, Year 2 fixed costs apply, and variable costs rise.	$601K	$55K gap	This is the thin-ice case; the plan turns negative.

Can this Korean BBQ restaurant clear $55K in monthly sales before you sign the lease and place major orders?

Founder checklist

Don't sign the lease or place the big equipment orders until the site, grill setup, staffing, suppliers, and cash all support at least $55K in monthly sales. Here’s the quick math: $15K fixed overhead plus about $29.25K in Year 1 payroll means $44.25K before variable costs, so break-even lands near $54.6K at a 19% variable load.

1Sales proof$55K/mo

Verify opening demand can reach this sales level, because that is the line that makes the model work.

2Fixed load$15K/mo

Confirm the lease and overhead stack can hold the $10K rent plus utilities, insurance, software, cleaning, and marketing.

3Grill setupPre-order

Clear tabletop grill safety, exhaust, health, and fire requirements before you place the $75K kitchen and $50K build orders.

4Contribution81% CM

Hold food and beverage ingredients near the 13% direct-input assumption, plus fees and supplies near plan, so sales still cover fixed costs.

5Payroll ramp$29.25K/mo

Check that the Year 1 staffing plan can run lunch, dinner, and catering at this payroll level without adding labor too early.

6Cash reserve$748K

Protect enough opening cash to survive the Month 2 low point, and delay the $35K catering vehicle if early sales miss breakeven.