Restaurant Business Plan Template (Full Example for a 60-Seat Restaurant)
Restaurant plans are read by people who have seen restaurants fail. They look for prime cost (food plus labor) under 65%, occupancy cost under 10%, and a realistic covers-per-night number. This example for a fictional 60-seat neighborhood restaurant is built around those three figures.
Example business: Harbor Kitchen, a 2,400 sq ft former diner space in a residential neighborhood of a US city. Fictional; the numbers are illustrative and consistent with each other.
Executive summary
Harbor Kitchen is a 60-seat neighborhood restaurant serving a short seasonal menu of grilled seafood and vegetables at a $34 average check, dinner six nights a week and weekend brunch. The chef-owner was sous chef at two well-reviewed restaurants for eight years; the co-owner managed a 90-seat bistro. They are investing $140,000 and seeking $260,000 from an SBA loan and one private investor for the build-out of a former diner with an existing hood and grease trap. The plan projects $1.14 million in first-year sales on 92 covers a night, prime cost of 62%, occupancy cost of 8.4%, and break-even in month nine.
Key numbers
| Seats | 60 inside, 16 on a seasonal patio |
| Average check | $34 dinner, $22 brunch |
| Covers | 92/night year-one average; 130 at capacity with 1.6 turns |
| Year 1 revenue | $1,140,000 |
| Prime cost | 62% (food 30%, labor 32%) |
| Occupancy | $8,000/month rent = 8.4% of sales |
| Startup costs | $400,000 (build-out $210,000, kitchen equipment $95,000, FF&E $40,000, permits/deposits $20,000, opening costs $15,000, reserve $20,000) |
| Funding | $140,000 owners + $200,000 SBA + $60,000 investor |
| Break-even | Month 9 at 78 covers/night |
Market
The neighborhood has 14,000 residents within a ten-minute walk, median household income 18% above the city average, and no seafood-focused restaurant; the nearest is a 15-minute drive. Two new apartment buildings (410 units) open within four blocks in the first year of operation. City restaurant sales grew 5.1% in 2025.
Competition
Olive & Vine (Italian, 80 seats, $38 check) is the neighborhood anchor and will share customers rather than lose them. The Corner Tap (gastropub, $24 check) owns the casual weeknight. Three delivery-only kitchens serve the neighborhood; Harbor Kitchen will not do delivery in year one and competes on the room, not the box.
Marketing and sales
Friends-and-family week, then a two-week soft opening at 70% capacity. Neighborhood mailer to 6,000 homes ($3,400). Reservations through a platform with a waitlist. One local food writer invited in week three. Wine dinners monthly from month four. Brunch launched in month three once dinner service is stable. Marketing budget $22,000 in year one.
Operations
Dinner Tuesday to Sunday 5 to 10 pm, brunch Saturday and Sunday 10 am to 2 pm. Staff: chef-owner, sous chef, three line cooks, dishwasher, GM co-owner, four servers, one bartender, host. Existing hood, walk-in, and grease trap reduce build-out. Liquor licence application filed; plan assumes beer and wine for months one to three if the full licence is delayed.
Risks and what the plan does about them
- Liquor licence delay: beer and wine reduce beverage revenue by an estimated 22% until the full licence arrives.
- Labor: the city's cook shortage; the plan pays 8% above the local median and offers a four-day week for the sous chef.
- Construction overrun: a 12% contingency is in the build-out budget, and the lease includes three months free rent during fixturing.
Your restaurant plan, from your numbers
Answer twelve questions about your own business and get all ten sections written with the arithmetic shown, plus a one-page summary. Nothing invented; every figure to verify is listed. $29, once. Write my business plan