Sorry, you are right. The rent figure is for a cafe, and even that might be high. And I read it in an article from a cafe owner who lost his business. Maybe he was paying too much rent.

A lot of restaurants have under 10% rent.

I'm not a restaurant guy but I am known to be able to read income statements with my eyes closed :)

Assuming the GP was generalizing "Rent" to include all expenses associated with the physical plant and presence, the sample income statement linked is close enough to that 30% number.

But your call on whether my assumption is too generous :)

I wasn't.

A pan may be a fixed expense but it is to a significant-extend used up at the rate that people consume food, so it's not really "free" if fewer people are in the restaurant. Only "rent rent" and wages if fewer people in the restaurant.

Essentially, economies of scale might be possible in operating a restaurant but the place would need to be organized for this from the beginning - the simple ability to get people in the door is worth less than a large share of the receipts.

Actually i meant the GP to my post -- wisty. Not that it matters, of course, I'm just clarifying so my post makes more sense to you.

I generally disagree with your sentiments in your post but had nothing to add that really interested me to say.