| Labor and Payroll | Kitchen, service, cleaning, and management staff | $18,000 | $35,000 | 30%–38% | Assumes approximately 12–20 employees, including payroll taxes and basic benefits. |
| Rent and Occupancy | Restaurant lease, common-area charges, and property taxes | $8,000 | $22,000 | 15%–24% | Varies substantially by city, neighborhood, floor area, and shopping-center location. |
| Utilities | Electricity, gas, water, sewer, internet, and waste service | $2,500 | $7,000 | 4%–8% | Hot pot restaurants generally use more gas, electricity, ventilation, and water than standard dining venues. |
| Food and Beverage Inventory | Meat, seafood, vegetables, soup bases, sauces, drinks, and packaging | $20,000 | $42,000 | 28%–34% | A typical target food cost is about 28%–34% of food and beverage sales, depending on menu mix and waste control. |
| Insurance | General liability, workers’ compensation, property, and equipment coverage | $700 | $2,000 | 1%–2% | Premiums depend on seating capacity, local regulations, claims history, and coverage limits. |
| Maintenance and Repairs | Cooking equipment, refrigeration, plumbing, ventilation, and furnishings | $1,000 | $4,000 | 2%–4% | A monthly reserve helps cover unexpected repairs and scheduled equipment servicing. |
| Cleaning and Sanitation | Cleaning supplies, pest control, laundry, and outsourced cleaning | $800 | $2,500 | 1%–3% | Higher costs may apply when deep cleaning, grease-trap service, or professional hood cleaning is required. |
| Marketing and Promotions | Local advertising, social media, loyalty offers, and opening promotions | $1,000 | $5,000 | 2%–5% | Established restaurants may spend less, while new locations often budget more during the first several months. |
| Technology and Payment Processing | Point-of-sale software, online ordering, internet, and card processing | $600 | $2,500 | 1%–3% | Credit-card processing fees commonly add approximately 2%–3% of card sales. |
| Licenses, Permits, and Professional Services | Health permits, accounting, legal services, and business licenses | $500 | $2,000 | 1%–2% | Annual fees are shown as an approximate monthly allocation for budgeting purposes. |