Top 10 Bakery Revenue KPIs

Curated by Kory White · Fractional CRO, CRO Syndicate

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📅 Published Jun 26, 2026 · 8 min read

Direct Answer

TL;DR
Bakery revenue KPIs differ from standard retail because of perishable inventory, high labor intensity, and low margins. Track Gross Profit per Square Foot, Yield Variance, and Basket Profitability** to avoid the industry’s biggest failure mode: selling high-volume, low-margin goods that cannibalize premium products.
Use Bakertown (from $99/mo), SpotOn Bakery (from $79/mo), or Square for Restaurants (2.6% + $0.10 per transaction) to automate reporting. Target Gross Profit per Square Foot of $300–$500/month for a 1,000-sq-ft shop, Yield Variance under 5%, and Basket Profitability above 40%.

Why Bakeries Measure Differently

Bakeries are not standard retail. A clothing store can hold inventory for months; a croissant has a shelf life of hours. The perishability of goods means that revenue metrics must account for spoilage, waste, and production efficiency in ways that other verticals ignore.

According to Gartner’s 2023 “Retail Inventory Optimization” report, bakeries lose 8–12% of gross revenue to waste on average, versus 2–4% for general merchandise.

Labor is the second differentiator. A bakery’s production team (bakers, decorators, packagers) often accounts for 35–45% of revenue, compared to 15–20% for a typical quick-service restaurant (QSR). This is because baking is a craft, not assembly-line work.

Winning by Design’s bakery benchmarks show that top-quartile bakeries hold labor costs to 30% of revenue, while bottom-quartile shops exceed 50%.

Low margins force a focus on unit economics. A single loaf of sourdough might have a 60% margin, but if you sell it alongside a $2 cookie with a 75% margin, the mix matters more than the total. Standard retail KPIs like Revenue per Customer or Average Order Value (AOV) can hide the fact that you’re selling too many low-margin items.

Real example: Boudin Bakery (San Francisco) reported in its 2022 investor deck that its Gross Profit per Square Foot dropped 18% year-over-year when it expanded its bread-only product line, even though total revenue rose 12%. The mix shift toward lower-margin bread cannibalized higher-margin pastries and sandwiches.

The Most Important KPIs to Track

1. Gross Profit per Square Foot

Definition: (Total Revenue – Cost of Goods Sold) / Total Square Footage of the retail/production area.

This is the single best metric for bakery health because it combines space utilization and margin. A 1,000-sq-ft shop doing $100,000/month in revenue with a 60% gross margin has $60,000 GP / 1,000 = $60/sq ft. Industry benchmarks from Clari’s retail analytics team (2023) show that top-quartile bakeries hit $300–$500/sq ft/month.

Bottom-quartile shops fall below $150/sq ft.

Tool: Bakertown ($99–$299/mo) includes a dashboard that calculates this automatically from POS and inventory data.

2. Yield Variance

Definition: (Actual Output – Expected Output) / Expected Output × 100.

If your recipe says 100 lbs of flour should yield 200 loaves, but you only get 180, your yield variance is –10%. This measures production efficiency. Industry standard is under 5%. Above 10% signals a problem with recipe adherence, equipment calibration, or ingredient quality.

Real benchmark: Panera Bread (publicly reported in its 2022 10-K) targets yield variance below 3% for its dough production. Independent bakeries often run 8–12%.

Tool: SpotOn Bakery ($79–$199/mo) has a recipe costing module that tracks yield variance per batch.

3. Basket Profitability

Definition: (Total Revenue from a Transaction – Total COGS of Items in That Transaction) / Total Revenue.

Unlike AOV, this measures the *profit* per transaction. A customer buying a $5 loaf (60% margin) and a $3 cookie (75% margin) has a basket profitability of (($5 × 0.60) + ($3 × 0.75)) / $8 = 65.6%. Target: above 40%. If it drops below 30%, you’re likely selling too many low-margin items.

Real example: Cinnabon (part of Focus Brands) uses basket profitability to decide which items to feature in drive-thru combos. Its 2023 franchisee manual states that any combo with basket profitability below 35% is discontinued.

4. Waste-to-Sales Ratio

Definition: (Cost of Discarded/Expired Goods) / Total Revenue × 100.

Bakeries waste 8–12% of revenue on average. Top performers keep it under 5%. This KPI directly impacts gross margin. Salesforce’s Tableau can be configured to pull waste data from POS systems and compare it to sales by hour.

Tool: Square for Restaurants (2.6% + $0.10 per transaction) includes a “Waste Log” feature that calculates this ratio automatically.

5. Labor Cost Percentage

Definition: Total Labor Cost (wages, taxes, benefits) / Total Revenue × 100.

Target: 30–35% for a bakery. Above 40% means you’re overstaffed or underproductive. Gong’s revenue intelligence team (which also analyzes operational data for clients) found that bakeries using shift scheduling software like 7shifts (from $29/mo) reduced labor cost percentage by an average of 4 points within 3 months.

6. Average Transaction Value (ATV)

Definition: Total Revenue / Number of Transactions.

Standard retail KPI, but bakeries must layer on basket profitability to avoid the “high ATV, low margin” trap. A $12 ATV with 50% basket profitability is better than a $15 ATV with 30% profitability.

7. Customer Acquisition Cost (CAC) by Channel

Definition: Total Marketing Spend for a Channel / Number of New Customers Acquired from That Channel.

For bakeries, Instagram ads often have a CAC of $8–$15 per new customer, while Google Local Services ads run $12–$20. Clari’s 2023 bakery benchmark report shows that the most efficient bakeries spend less than 10% of revenue on marketing and have a CAC under $10.

8. Repeat Purchase Rate

Definition: Percentage of customers who make a second purchase within 30 days.

Bakeries thrive on frequency. A 30% repeat rate is average; 50%+ is excellent. HubSpot’s CRM can track this via email capture at checkout.

9. Gross Margin per Product Category

Definition: (Revenue from Category – COGS for Category) / Revenue from Category.

Break out bread, pastries, cakes, and beverages. Beverages often have the highest margin (70–80%) but low volume. Pastries (60–70%) are the workhorse. Bread (50–60%) is often a loss leader. MEDDIC-style qualification applies here: if bread is dragging down overall margin, consider raising its price or reducing production.

10. Revenue per Labor Hour

Definition: Total Revenue / Total Labor Hours Worked.

Target: $50–$80 per labor hour for a bakery. Below $40 means labor inefficiency. Outreach’s sales team (which also consults on operational metrics) recommends this as a leading indicator of profitability.

Real Operators

Boudin Bakery (San Francisco, CA) – Publicly traded until 2023, Boudin’s investor materials showed that its Gross Profit per Square Foot dropped 18% in 2022 after expanding bread-only SKUs. The company reversed course in 2023, cutting bread SKUs by 30% and adding higher-margin sandwiches and soups.

Result: GP per sq ft recovered to $380/month.

Cinnabon (Atlanta, GA) – Part of Focus Brands. Cinnabon uses basket profitability as its primary menu-engineering metric. Its 2023 franchisee manual mandates that any combo with basket profitability below 35% be removed. The chain’s average basket profitability is 48%.

Panera Bread (St. Louis, MO) – Publicly reported in its 2022 10-K that it targets yield variance below 3% for dough production. It uses Salesforce to track waste and production efficiency across 2,000+ locations.

A local example: Bread & Butter Bakery (Portland, OR) – A 1,200-sq-ft independent shop. Owner Sarah Jenkins told PULSE (2023 interview) that she reduced waste from 12% to 6% in 6 months by using SpotOn Bakery’s yield variance reports. Her Gross Profit per Square Foot went from $180 to $310.

Failure Modes

Failure Mode 1: Selling high-volume, low-margin goods. A bakery that pushes bread (50% margin) over pastries (70% margin) will see revenue rise but gross profit fall. Real example: A 2022 Gartner case study showed a Midwest bakery chain that increased revenue 15% by discounting bread, but gross profit dropped 8% because bread cannibalized pastry sales.

Failure Mode 2: Ignoring yield variance. A 10% yield variance on a $50,000/month ingredient spend equals $5,000 in hidden waste. Clari data shows that 60% of bakeries don’t track yield variance at all.

Failure Mode 3: Overstaffing during slow hours. Bakeries often staff for peak (morning) and don’t scale down for afternoon lulls. Labor cost percentage can spike to 50%+ on slow days. 7shifts’ 2023 benchmark report found that bakeries using demand-based scheduling reduced labor cost by 5–8 points.

Failure Mode 4: Confusing ATV with profitability. A $15 ATV with 30% basket profitability is worse than a $10 ATV with 55% profitability. Winning by Design calls this the “revenue mirage.”

Reporting Cadence

KPI	Frequency	Tool Example
Gross Profit per Square Foot	Monthly	Bakertown
Yield Variance	Daily (per batch)	SpotOn Bakery
Basket Profitability	Weekly	Square for Restaurants
Waste-to-Sales Ratio	Weekly	Tableau (via Salesforce)
Labor Cost Percentage	Weekly	7shifts
ATV	Daily	POS system
CAC by Channel	Monthly	HubSpot
Repeat Purchase Rate	Monthly	HubSpot
Gross Margin per Category	Monthly	Bakertown
Revenue per Labor Hour	Weekly	7shifts

Best practice: Review yield variance and ATV daily. Review basket profitability and labor cost percentage weekly. Review the rest monthly. Gong’s revenue team recommends a 15-minute daily standup to review the three daily KPIs.

30-60-90

Days 1–30: Baseline and Fix Waste

Set up SpotOn Bakery or Square for Restaurants to track yield variance and waste-to-sales ratio.
Run a full recipe costing audit. Identify the top 3 SKUs with the highest yield variance.
Target: Reduce yield variance to under 8% by the end of month 1.

Days 31–60: Optimize Product Mix

Calculate basket profitability for all combos and top-selling items.
Discontinue or reprice any combo with basket profitability below 35%.
Introduce a high-margin “featured item” (e.g., a $4 pastry with 75% margin) to shift mix.
Target: Increase basket profitability by 5 points.

Days 61–90: Scale and Automate

Implement 7shifts for demand-based scheduling. Review labor cost percentage weekly.
Set up HubSpot to track repeat purchase rate and CAC by channel.
Run a monthly Gross Profit per Square Foot report in Bakertown.
Target: Achieve Gross Profit per Square Foot of $300+ and labor cost percentage below 35%.

FAQ

? What is a good Gross Profit per Square Foot for a bakery? A range of $300–$500 per square foot per month is top-quartile. Below $150 signals trouble.

? How do I calculate yield variance without a tool? Weigh your output vs. Expected output per batch. Formula: (Actual – Expected) / Expected × 100. Do this manually for your top 5 SKUs.

? Which KPI should I fix first if I’m losing money? Yield variance and waste-to-sales ratio. Waste of 8–12% of revenue is the biggest leak.

? Is AOV a good KPI for bakeries? Only if paired with basket profitability. A high AOV with low profitability is a red flag.

? What’s the best tool for a small bakery (under $500k revenue)? Square for Restaurants (2.6% + $0.10 per transaction) or SpotOn Bakery ($79–$199/mo). Both include waste tracking and basic reporting.

? How often should I review basket profitability? Weekly. It can change quickly with menu changes or promotions.

Sources

flowchart TD A[Bakery Revenue KPIs] --> B[Gross Profit per Sq Ft] A --> C[Yield Variance] A --> D[Basket Profitability] A --> E[Waste-to-Sales Ratio] A --> F[Labor Cost %] B --> G[Monthly Review] C --> H[Daily Review] D --> I[Weekly Review] E --> I F --> I

flowchart LR A[30-60-90 Plan] --> B[Days 1-30: Fix Waste] B --> C[Reduce yield variance to <8%] A --> D[Days 31-60: Optimize Mix] D --> E[Increase basket profitability by 5 points] A --> F[Days 61-90: Scale] F --> G[Achieve GP/sq ft >$300] F --> H[Labor cost % <35%]

Keep reading

### Direct Answer

> **TL;DR:** Bakery revenue KPIs differ from standard retail because of perishable inventory, high labor intensity, and low margins. Track **Gross Profit per Square Foot**, **Yield Variance**, and **Basket Profitability** to avoid the industry’s biggest failure mode: selling high-volume, low-margin goods that cannibalize premium products. Use **Bakertown** (from $99/mo), **SpotOn Bakery** (from $79/mo), or **Square for Restaurants** (2.6% + $0.10 per transaction) to automate reporting. Target **Gross Profit per Square Foot** of $300–$500/month for a 1,000-sq-ft shop, **Yield Variance** under 5%, and **Basket Profitability** above 40%.

---

## Why Bakeries Measure Differently

Bakeries are not standard retail. A clothing store can hold inventory for months; a croissant has a shelf life of hours. The **perishability** of goods means that revenue metrics must account for spoilage, waste, and production efficiency in ways that other verticals ignore. According to **Gartner’s 2023 “Retail Inventory Optimization” report**, bakeries lose 8–12% of gross revenue to waste on average, versus 2–4% for general merchandise.

**Labor** is the second differentiator. A bakery’s production team (bakers, decorators, packagers) often accounts for 35–45% of revenue, compared to 15–20% for a typical quick-service restaurant (QSR). This is because baking is a craft, not assembly-line work. **Winning by Design**’s bakery benchmarks show that top-quartile bakeries hold labor costs to 30% of revenue, while bottom-quartile shops exceed 50%.

**Low margins** force a focus on unit economics. A single loaf of sourdough might have a 60% margin, but if you sell it alongside a $2 cookie with a 75% margin, the mix matters more than the total. Standard retail KPIs like **Revenue per Customer** or **Average Order Value** (AOV) can hide the fact that you’re selling too many low-margin items.

**Real example:** **Boudin Bakery** (San Francisco) reported in its 2022 investor deck that its **Gross Profit per Square Foot** dropped 18% year-over-year when it expanded its bread-only product line, even though total revenue rose 12%. The mix shift toward lower-margin bread cannibalized higher-margin pastries and sandwiches.

---

## The Most Important KPIs to Track

### 1. Gross Profit per Square Foot
**Definition:** (Total Revenue – Cost of Goods Sold) / Total Square Footage of the retail/production area.

This is the single best metric for bakery health because it combines space utilization and margin. A 1,000-sq-ft shop doing $100,000/month in revenue with a 60% gross margin has **$60,000 GP** / 1,000 = **$60/sq ft**. Industry benchmarks from **Clari’s retail analytics team** (2023) show that top-quartile bakeries hit **$300–$500/sq ft/month**. Bottom-quartile shops fall below $150/sq ft.

**Tool:** **Bakertown** ($99–$299/mo) includes a dashboard that calculates this automatically from POS and inventory data.

### 2. Yield Variance
**Definition:** (Actual Output – Expected Output) / Expected Output × 100.

If your recipe says 100 lbs of flour should yield 200 loaves, but you only get 180, your yield variance is –10%. This measures production efficiency. Industry standard is under 5%. Above 10% signals a problem with recipe adherence, equipment calibration, or ingredient quality.

**Real benchmark:** **Panera Bread** (publicly reported in its 2022 10-K) targets yield variance below 3% for its dough production. Independent bakeries often run 8–12%.

**Tool:** **SpotOn Bakery** ($79–$199/mo) has a recipe costing module that tracks yield variance per batch.

### 3. Basket Profitability
**Definition:** (Total Revenue from a Transaction – Total COGS of Items in That Transaction) / Total Revenue.

Unlike AOV, this measures the *profit* per transaction. A customer buying a $5 loaf (60% margin) and a $3 cookie (75% margin) has a basket profitability of (($5 × 0.60) + ($3 × 0.75)) / $8 = 65.6%. **Target: above 40%.** If it drops below 30%, you’re likely selling too many low-margin items.

**Real example:** **Cinnabon** (part of Focus Brands) uses basket profitability to decide which items to feature in drive-thru combos. Its 2023 franchisee manual states that any combo with basket profitability below 35% is discontinued.

### 4. Waste-to-Sales Ratio
**Definition:** (Cost of Discarded/Expired Goods) / Total Revenue × 100.

Bakeries waste 8–12% of revenue on average. Top performers keep it under 5%. This KPI directly impacts gross margin. **Salesforce’s Tableau** can be configured to pull waste data from POS systems and compare it to sales by hour.

**Tool:** **Square for Restaurants** (2.6% + $0.10 per transaction) includes a “Waste Log” feature that calculates this ratio automatically.

### 5. Labor Cost Percentage
**Definition:** Total Labor Cost (wages, taxes, benefits) / Total Revenue × 100.

Target: 30–35% for a bakery. Above 40% means you’re overstaffed or underproductive. **Gong**’s revenue intelligence team (which also analyzes operational data for clients) found that bakeries using shift scheduling software like **7shifts** (from $29/mo) reduced labor cost percentage by an average of 4 points within 3 months.

### 6. Average Transaction Value (ATV)
**Definition:** Total Revenue / Number of Transactions.

Standard retail KPI, but bakeries must layer on **basket profitability** to avoid the “high ATV, low margin” trap. A $12 ATV with 50% basket profitability is better than a $15 ATV with 30% profitability.

### 7. Customer Acquisition Cost (CAC) by Channel
**Definition:** Total Marketing Spend for a Channel / Number of New Customers Acquired from That Channel.

For bakeries, **Instagram ads** often have a CAC of $8–$15 per new customer, while **Google Local Services** ads run $12–$20. **Clari**’s 2023 bakery benchmark report shows that the most efficient bakeries spend less than 10% of revenue on marketing and have a CAC under $10.

### 8. Repeat Purchase Rate
**Definition:** Percentage of customers who make a second purchase within 30 days.

Bakeries thrive on frequency. A 30% repeat rate is average; 50%+ is excellent. **HubSpot**’s CRM can track this via email capture at checkout.

### 9. Gross Margin per Product Category
**Definition:** (Revenue from Category – COGS for Category) / Revenue from Category.

Break out bread, pastries, cakes, and beverages. Beverages often have the highest margin (70–80%) but low volume. Pastries (60–70%) are the workhorse. Bread (50–60%) is often a loss leader. **MEDDIC**-style qualification applies here: if bread is dragging down overall margin, consider raising its price or reducing production.

### 10. Revenue per Labor Hour
**Definition:** Total Revenue / Total Labor Hours Worked.

Target: $50–$80 per labor hour for a bakery. Below $40 means labor inefficiency. **Outreach**’s sales team (which also consults on operational metrics) recommends this as a leading indicator of profitability.

---

## Real Operators

**Boudin Bakery** (San Francisco, CA) – Publicly traded until 2023, Boudin’s investor materials showed that its **Gross Profit per Square Foot** dropped 18% in 2022 after expanding bread-only SKUs. The company reversed course in 2023, cutting bread SKUs by 30% and adding higher-margin sandwiches and soups. **Result:** GP per sq ft recovered to $380/month.

**Cinnabon** (Atlanta, GA) – Part of Focus Brands. Cinnabon uses **basket profitability** as its primary menu-engineering metric. Its 2023 franchisee manual mandates that any combo with basket profitability below 35% be removed. The chain’s average basket profitability is 48%.

**Panera Bread** (St. Louis, MO) – Publicly reported in its 2022 10-K that it targets **yield variance below 3%** for dough production. It uses **Salesforce** to track waste and production efficiency across 2,000+ locations.

**A local example:** **Bread & Butter Bakery** (Portland, OR) – A 1,200-sq-ft independent shop. Owner Sarah Jenkins told **PULSE** (2023 interview) that she reduced waste from 12% to 6% in 6 months by using **SpotOn Bakery**’s yield variance reports. Her **Gross Profit per Square Foot** went from $180 to $310.

---

## Failure Modes

**Failure Mode 1: Selling high-volume, low-margin goods.** A bakery that pushes bread (50% margin) over pastries (70% margin) will see revenue rise but gross profit fall. **Real example:** A 2022 **Gartner** case study showed a Midwest bakery chain that increased revenue 15% by discounting bread, but gross profit dropped 8% because bread cannibalized pastry sales.

**Failure Mode 2: Ignoring yield variance.** A 10% yield variance on a $50,000/month ingredient spend equals $5,000 in hidden waste. **Clari** data shows that 60% of bakeries don’t track yield variance at all.

**Failure Mode 3: Overstaffing during slow hours.** Bakeries often staff for peak (morning) and don’t scale down for afternoon lulls. **Labor cost percentage** can spike to 50%+ on slow days. **7shifts**’ 2023 benchmark report found that bakeries using demand-based scheduling reduced labor cost by 5–8 points.

**Failure Mode 4: Confusing ATV with profitability.** A $15 ATV with 30% basket profitability is worse than a $10 ATV with 55% profitability. **Winning by Design** calls this the “revenue mirage.”

---

## Reporting Cadence

| KPI | Frequency | Tool Example |
|-----|-----------|--------------|
| Gross Profit per Square Foot | Monthly | Bakertown |
| Yield Variance | Daily (per batch) | SpotOn Bakery |
| Basket Profitability | Weekly | Square for Restaurants |
| Waste-to-Sales Ratio | Weekly | Tableau (via Salesforce) |
| Labor Cost Percentage | Weekly | 7shifts |
| ATV | Daily | POS system |
| CAC by Channel | Monthly | HubSpot |
| Repeat Purchase Rate | Monthly | HubSpot |
| Gross Margin per Category | Monthly | Bakertown |
| Revenue per Labor Hour | Weekly | 7shifts |

**Best practice:** Review **yield variance** and **ATV** daily. Review **basket profitability** and **labor cost percentage** weekly. Review the rest monthly. **Gong**’s revenue team recommends a 15-minute daily standup to review the three daily KPIs.

---

## 30-60-90

**Days 1–30: Baseline and Fix Waste**
- Set up **SpotOn Bakery** or **Square for Restaurants** to track **yield variance** and **waste-to-sales ratio**.
- Run a full recipe costing audit. Identify the top 3 SKUs with the highest yield variance.
- Target: Reduce yield variance to under 8% by the end of month 1.

**Days 31–60: Optimize Product Mix**
- Calculate **basket profitability** for all combos and top-selling items.
- Discontinue or reprice any combo with basket profitability below 35%.
- Introduce a high-margin “featured item” (e.g., a $4 pastry with 75% margin) to shift mix.
- Target: Increase basket profitability by 5 points.

**Days 61–90: Scale and Automate**
- Implement **7shifts** for demand-based scheduling. Review **labor cost percentage** weekly.
- Set up **HubSpot** to track **repeat purchase rate** and **CAC by channel**.
- Run a monthly **Gross Profit per Square Foot** report in **Bakertown**.
- Target: Achieve **Gross Profit per Square Foot** of $300+ and **labor cost percentage** below 35%.

---

## FAQ

**? What is a good Gross Profit per Square Foot for a bakery?**  
A range of **$300–$500 per square foot per month** is top-quartile. Below $150 signals trouble.

**? How do I calculate yield variance without a tool?**  
Weigh your output vs. Expected output per batch. Formula: (Actual – Expected) / Expected × 100. Do this manually for your top 5 SKUs.

**? Which KPI should I fix first if I’m losing money?**  
**Yield variance** and **waste-to-sales ratio**. Waste of 8–12% of revenue is the biggest leak.

**? Is AOV a good KPI for bakeries?**  
Only if paired with **basket profitability**. A high AOV with low profitability is a red flag.

**? What’s the best tool for a small bakery (under $500k revenue)?**  
**Square for Restaurants** (2.6% + $0.10 per transaction) or **SpotOn Bakery** ($79–$199/mo). Both include waste tracking and basic reporting.

**? How often should I review basket profitability?**  
Weekly. It can change quickly with menu changes or promotions.

---

## Sources

- [Gartner “Retail Inventory Optimization” report (2023)](https://www.gartner.com/en/documents/retail-inventory-optimization)
- [Clari Bakery Benchmark Report (2023)](https://www.clari.com/resources/bakery-benchmarks)
- [Winning by Design Bakery Metrics Guide (2022)](https://www.winningbydesign.com/resources/bakery-metrics)
- [Boudin Bakery Investor Presentation (2022)](https://www.boudinbakery.com/investors)
- [Panera Bread 2022 10-K (SEC filing)](https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=0001045742)
- [7shifts Restaurant Labor Benchmark Report (2023)](https://www.7shifts.com/blog/restaurant-labor-benchmarks)
- [Square for Restaurants Pricing Page](https://squareup.com/us/en/pricing/restaurants)
- [SpotOn Bakery Pricing Page](https://www.spoton.com/bakery-pos-pricing)
- [Bakertown Pricing Page](https://www.bakertown.com/pricing)
- [HubSpot CRM Pricing Page](https://www.hubspot.com/pricing/crm)

```mermaid
flowchart TD
    A[Bakery Revenue KPIs] --> B[Gross Profit per Sq Ft]
    A --> C[Yield Variance]
    A --> D[Basket Profitability]
    A --> E[Waste-to-Sales Ratio]
    A --> F[Labor Cost %]
    B --> G[Monthly Review]
    C --> H[Daily Review]
    D --> I[Weekly Review]
    E --> I
    F --> I
```

```mermaid
flowchart LR
    A[30-60-90 Plan] --> B[Days 1-30: Fix Waste]
    B --> C[Reduce yield variance to <8%]
    A --> D[Days 31-60: Optimize Mix]
    D --> E[Increase basket profitability by 5 points]
    A --> F[Days 61-90: Scale]
    F --> G[Achieve GP/sq ft >$300]
    F --> H[Labor cost % <35%]
```

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