BAR / FREE OPERATOR TOOLS
Liquor Cost Percentage Calculator
Bar or beverage cost % for a period, from inventory counts, purchases and beverage sales.
Default numbers are an example, not industry data.
Formula
Beverage COGS = beginning inventory + purchases − ending inventory; liquor cost % = COGS ÷ beverage sales × 100.
How it works
Value beginning and ending bar inventory at cost, add purchases received during the same period, and compare the resulting beverage COGS with matching net beverage sales.
Use consistent counts and account for credits and transfers. Run beer, wine and spirits separately if you can. A blended figure hides where the cost is.
Worked example
3,000 + 6,000 − 2,800 = 6,200 COGS ÷ 25,000 = 24.80%.
Benchmark
Commonly cited rules of thumb: liquor roughly 18–24%, beer 20–28%, and wine 30–40%. Run beer, wine and spirits separately if you can. A blended figure hides where the cost is.
Frequently asked questions
Liquor cost % vs pour cost: what's the difference?
Liquor cost percentage measures actual inventory usage against sales for a period. Pour cost measures the theoretical ingredient cost of a measured drink against its selling price.
Why is my actual higher than my pour cost?
Over-pouring, comps, spillage, theft and counting errors can increase actual cost relative to theoretical pour cost. Review counts and service records before drawing conclusions.
What goes in beverage purchases?
Include beverage stock received for the same category and period, valued at cost. Account consistently for credits, returns and transfers; keep food and other categories separate.
Are my inputs saved or uploaded?
Calculations run in your browser. Inputs are not uploaded by the calculator. Sharing puts the inputs in a readable URL; anyone with that link can see them.