Most GP calculators do one product at a time and ignore wastage, which makes every number flattering. Line cleaning, ullage and over-pouring mean you buy more than you sell, so the real cost per pint is higher than the invoice says.
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Which added 38 pence to a bottle of gin and 14 pence to a bottle of red, straight onto supplier invoices. Every pint and measure sold at the old price since then has quietly given away margin. That happens every year and most sites recost weeks late.
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Wastage rates are the typical range for each category rather than yours. If you measure it, use your own. The benchmarks are indicative for a UK wet led site and vary with the tie, the area and the offer. This is a way of comparing lines, not a substitute for a stocktake.
Wastage defaults and GP ranges are typical UK figures for 2026 rather than yours. Wastage is applied by inflating cost, which assumes you buy more than you sell rather than discounting the price. Tied tenants should expect lower drink margins than the ranges shown, because the tie costs 8 to 12 points against buying on the open market.
Most pubs lose between two and five per cent of draught stock to spillage, spoilage, line cleaning and unrecorded pours, with five to six per cent common once ullage is included. Anything above five per cent suggests a cellar management, staff training or till discipline problem. Below two per cent requires tight systems across all three.
Wastage means you buy more than you sell, so it inflates the effective cost rather than reducing the price. Divide the unit cost by one minus the wastage rate to get the adjusted cost, then calculate gross profit against the VAT exclusive selling price. A pint costing one pound forty with five per cent wastage effectively costs one pound forty seven.
Seventy five to eighty per cent is the usual range for spirits in 2026, which is the highest on the bar. Draught beer runs sixty five to seventy two, wine by the glass seventy to seventy five, and bottled beer sixty to sixty eight. Tied tenants should expect to sit below these because the tie costs eight to twelve points against open market buying.