Financial model of the kitchen in the region: CAPEX, OPEX, Unit-economy, CAC/LTV and Global Benchmark

Financial plan, CAPEX, OPEX, Unit-economy and payback of the regional kitchen

This document contains a detailed calculation of the financial and economic model for one typical regional kitchen (35–45 m²), serving a residential area of ​​1000–2500 apartments with a target base in 150 active daily subscribers (or ~450 rations per day).

⬅️ Return to the main White Paper of the project

1. Capital Expenses for Opening (CAPEX)

  • Rent and pledge of premises (35–45 m²): first month + security deposit = 150 000 ₽.
  • Repair and engineering according to SanPiN: electrics 20–25 kW, tiles, ventilation and supply = 350 000 ₽.
  • Professional equipment: combi oven (Unox/Abat used ideally), 2 induction 4-burner stoves, refrigerators and freezers, stainless steel tables. steel, slicer, mixers = 550 000 ₽.
  • Dosing stations and IT: 2 portion electronic scales, thermal label printer, cook tablet, router, scanners = 80 000 ₽.
  • Initial stock of containers and equipment: 1,000 reusable food thermoboxes + gastronorm containers + inventory = 120 000 ₽.
  • Courier equipment: 4 branded thermal backpacks + raincoats/vests = 30 000 ₽.
  • SanPiN, HACCP and permitting documentation: 40 000 ₽.
  • Local marketing at the start: leafleting through residential complex mailboxes, house chats, tasting promotional sets = 80 000 ₽.
  • TOTAL CAPEX EXPENDITURES (CAPEX): ~1 400 000 – 1 500 000 ₽ ($15 000 – $16 500).

2. Unit-economics of daily ration (1 subscriber)

Price for the client: 750 ₽ per day for a full three-course meal (Breakfast + 2-course lunch + Dinner). Client's monthly budget: 22 500 ₽ (2–2.5 times cheaper than restaurant delivery).
Product cost (Food Cost 32%): 240 ₽ / day for the diet (through the wholesale purchase of simple products: buckwheat, rice, chicken, beef, seasonal vegetables, eggs, cottage cheese).
Write-offs of raw materials (Food Waste): < 1% thanks to 100% prepayment of subscriptions for a week/month in advance.

3. Monthly profit and loss report (P&L with 150 subscribers)

Revenue part:
• Revenue from basic subscriptions: 150 people × 750 ₽ × 30 days = 3,375,000 ₽/month.
• Additional sales (baked goods, evening Digital Markdown, “Harvest Weeks”): ~180,000 ₽/month.
TOTAL REVENUE: 3,555,000 ₽/month.

🥩

Food Cost (32%): 1 137 000 ₽

Закупка сырья (мясо, рыба, крупы, овощи, молочные продукты). Списание сырья <1%.

👨‍🍳

ФОТ Кухни: 420 000 ₽

4 повара (посменно 2/2 по 2 человека, ставка ~75 000 ₽) + шеф-бригадир (90 000 ₽) + кухонный работник (30 000 ₽).

🚴

ФОТ Логистики: 360 000 ₽

Базовые курьеры + аутсорсинг Яндекс Доставки в часы пик с коэффициентами x1-x3.

🏢

Аренда и ЖКУ: 130 000 ₽

Аренда 35-45 м² (85 000 ₽) + электричество 25 кВт, вода, вывоз ТБО (45 000 ₽).

🧼

Упаковка / Мойка тары: 90 000 ₽

Эко-лотки на этапе MVP / услуги партнерской «Мойки на районе», термостикеры, перчатки, дезинфекция.

📊

Налоги и эквайринг (7%): 248 000 ₽

УСН + эквайринг СБП (0.7-1.5%).

Final financial indicators:
• Total revenue: 3 555 000 ₽
• Total OPEX: 2 485 000 ₽
Net profit (EBITDA): 1,070,000 ₽ per month (profitability ~30%).
Break-even point: ~55 regular subscribers.
Payback period for investments: 3–5 months since its release to 100–150 subscribers.