Vegan Restaurant Break-Even Analysis: About $191K/Month

Fixed costs $3.1K Core overhead

Contribution margin 83% After variable costs

Break-even revenue $19.1K Monthly target

Break-even timing Month 4 Model ramp

Break-even calculator

See how monthly sales, direct costs, and fixed overhead set break-even for a vegan restaurant.

Lean Base Full

Monthly revenue Sales are the pool that pays direct costs and overhead. $ Lower sales Higher sales Variable expenses These rise with sales, like ingredients, packaging, and card fees. $ Lower costs Higher costs

Money available to cover fixed costs $26,560 $32,000 revenue - $5,440 variable expenses

Margin ratio

83%

Covers fixed costs

Yes

Fixed monthly costs This is the monthly overhead you pay even if sales slow. $ Smaller base Bigger base

Break-even chart Revenue Total costs

Which expenses are fixed and which move with sales in this vegan restaurant break-even model?

Cost classification

Break-even is only useful when sales-linked costs, base overhead, and scheduled payroll sit in the right buckets. In the first operating year, listed sales-linked costs are 17.0% of revenue, while recurring fixed overhead starts at $3,350/month before payroll.

Expense	Cost	Break-Even Treatment	Common Mistake
Produce & Ingredients	Variable	Model at 10.0% of revenue in the first operating year, stepping down to 8.0% by the mature year.	Treating food purchases as fixed inventory instead of sales-linked usage.
Packaging & Supplies	Variable	Use 2.0% of revenue across the forecast period.	Forgetting packaging rises with order count and takeout volume.
Payment Processing Fees	Variable	Apply 3.0% of revenue in the first operating year, falling to 2.5% by the mature year.	Posting card fees as flat bank charges.
Sales & Marketing Variable	Variable	Model as 2.0% of revenue in the first operating year, declining to 1.5% by the mature year.	Mixing sales-linked promos with fixed marketing payroll.
Truck Lease Payment	Fixed	Carry $1,500/month from Month 1 through Month 60.	Spreading the lease per order, which hides the monthly cash hurdle.
Commissary Kitchen Rent	Fixed	Carry $800/month from Month 1 through Month 60.	Assuming rent drops when weekday covers are slow.
Utilities & Connectivity	Semi-variable	Start with the $250/month base, then separate any usage-driven charges if volume pushes service needs higher.	Forcing the full amount into Variable just because service volume changes.
Scheduled Payroll	Semi-fixed	Model owner, operator, service, and prep staffing by planned full-time equivalents, not by each sale.	Treating all labor as Variable just because sales move.

How does break-even shift across lean, base, and full vegan restaurant formats?

Scenario table

Lean sits right on the line because fixed costs are high relative to sales, while the base and full cases add more revenue than cost, so the cushion widens. These are planning assumptions only; add dine-in rent or delivery fees only if that channel exists.

Planning assumptions only; add dine-in rent or delivery fees only if that channel exists.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean service-window model	$191K	$32.5K	$158.5K	83%	$0	At this volume, revenue just covers fixed costs.
Base Year 1 model	$310K	$52K	$159K	83.2%	$99K	This gives a solid cushion above break-even.
Full Year 2 model	$491K	$80K	$194K	83.7%	$217K	Higher sales still outrun the bigger fixed cost base.

What breaks first if sales slip or costs jump?

Stress test

At about $310K a month in steady sales, the plan sits roughly $119K above break-even. The main risks are fewer covers, higher ingredient costs, or both at once; that’s what can erase the cushion.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change from base plan.	$191K/month	$119K cushion	Healthy room above break-even, but not unlimited.
Revenue shortfall	Monthly sales fall 20% to about $248K.	$191K/month	$57K cushion	Still covered, but the cushion nearly halves.
Fixed-cost pressure	Fixed costs rise 10% to about $174K/month.	$210K/month	$100K cushion	Higher overhead lifts the floor and trims flexibility.
Margin pressure	Variable expenses rise from 17% to 22%.	$203K/month	$107K cushion	Ingredient and fee inflation push break-even higher.
Combined pressure	Sales drop 40%, fixed costs rise 10%, and variable expenses rise to 22%.	$224K/month	$38K gap	Traffic loss plus cost pressure turns the month negative.

What should you verify before you sign the truck lease and lock the menu for this vegan restaurant?

Founder checklist

The model reaches operating break-even in Month 4, but only if first-year covers, pricing, and fixed costs hold as planned. Cash bottoms in Month 2 at about $807K, so you need proof before you commit to the truck, staff, and build-out.

1Weekly covers660/wk

Verify the opening week can really hit 50 Monday, 60 Tuesday, 70 Wednesday, 80 Thursday, 120 Friday, 150 Saturday, and 130 Sunday, because that sets the demand floor.

2Fixed load$17.1K/mo

Confirm Year 1 fixed spend stays near $17.1K a month from truck lease, insurance, commissary rent, software, utilities, and core payroll, because break-even has to cover that first.

3Margin lock83% CM

Lock supplier quotes for produce, ingredients, packaging, processing, and variable marketing so variable costs stay near 17% of sales and contribution stays near 83%.

4Staff ramp3.5 FTE

Make sure the opening crew can run on 3.5 FTE in Year 1, because thin staffing turns into slower service, more waste, and a higher labor bill.

5Cash cushion$807K

Hold enough cash for the Month 2 trough of about $807K, because capex and ramp spend hit before operating break-even in Month 4 and payback takes 22 months.

6Launch mix$11.21 AOV

Test that the launch menu can sell at the Year 1 mix of 35% breakfast, 30% brunch, 10% dinner, 15% beverages, and 10% desserts, because that blend supports the blended order value.