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Restaurant Finance Glossary: 40 Terms Every Operator Should Know
Prime cost. SPLH. Stars and plowhorses. Contribution margin. 4-wall EBITDA. The forty terms an independent restaurant operator actually uses on a P&L, defined in operator English with formulas where they matter and a gut-check line on each one. 19 pages, print-ready.
Who this is for: Operators who want the words to match the numbers. Multi-unit owners onboarding new managers. Anyone who has ever nodded at “prime cost” in a meeting and looked it up later.
Written by The Pragmatic CFO. 15+ years running restaurant P&Ls.
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Prefer to skim the fundamentals first? Read the prime cost calculator or the piece on menu engineering.