| Sales price in premium segment | 3,00 € (2,40 after 20 % VAT) |
| Cost of coffee per portion* incl. service | – 0,29 € (our recomendation fee) |
| Cost of consumables (milk, cups etc.) | – 0,10 € |
| Margin per cup | = 2,40 – 0,39 = 2,01 € |
| Rent per month | 299 € = 10 € per day |
| Break-even-point in cups per day | 10 € per day / 2,01 € margin = 5 cups per day |
*A “portion” is defined as a single shot of espresso. A double espresso would thus be two portions.
Break even with 5 cups per day – only variable cost (portion fee) thereafter for the customer. Full transparency of margin per portion sold