GGB GGB reads food cost against a published ceiling of 32% of revenue — a diagnostic band, not a promise, and concepts vary around it. The more useful signal is the gap between what your costed recipes say the food should have cost and what the stock movement says you actually spent. A restaurant at a fashionable percentage with a wide gap is still leaking; one slightly higher with the two numbers close together is in control.
From Five Nights to a Tighter Restaurant P&L: Food Cost, Labour, Rent, the Platform's Cut and the Weekly Read — the full reading, with the method behind this answer.