How much working capital does a new restaurant need?

Enough months of fixed cost — rent, salaries, utilities, subscriptions and loan service — to reach the month the operation funds itself from trading, plus a margin for the ramp running slower than planned. The number of months comes from your break-even covers per day and an honest view of how quickly the site can supply them; the monthly figure comes from your own lease and payroll. Most young restaurants that fail funded the fit-out and not the ramp.

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