StartFigures homeU.S. businesses · USD
Food & beverageU.S. scenario · USDIllustrative operating case

Microbrewery startup costs and financial model

A leased approximately 7,500-square-foot 10-barrel production microbrewery with cellar, cold storage, modest packaging, keg handling and an attached taproom; the base case sells taproom pours, packaged beer and wholesale kegs through separately measured product and channel lines and excludes a full restaurant kitchen, contract brewing for others and building ownership.

Capital to open
$1,550,000

$950,000–$2,700,000 by launch scope

Year 3 revenue
$2,184,000

Annual modeled sales

Year 3 EBITDA margin
8.5%

Before interest, tax and depreciation

Operating break-even
Month 13

Base monthly ramp; not capital payback

This operating case allocates $1,550,000 to opening the business and forecasts $186,720 in Year 3 EBITDA. Payroll includes working-owner labor where applicable. These are planning assumptions; EBITDA is not cash available to the owner.

Ink-and-watercolor cutaway of a small production microbrewery with a 10-barrel-class brewhouse, fermenters, cold keg storage, compact packaging station, floor drains and an attached taproom, without people or branding.
Model updated Research record dated 10 sources and input evidenceScope and limitations
Business score · editorial assessment
4.2 / 10

Compare business scores in the catalog →

Five dimensions, each scored from the operator's point of view. Higher is more favorable on every dimension.

Read the five-component breakdown →
On this page
Decision framework

How this business scores, and why

An editorial comparison of operating conditions, not a probability of success, a customer rating or a promise of returns. Read the evidence beside each assessment.

Weighted total

4.2 / 10

The total combines the five assessments below using the published weights.

See current collection rankings →

Read the scoring methodology →

Barrier to entry

Higher means easier entry.

15% weight
4.0 / 10

Federal qualification follows a documented path, but a dedicated production site, utilities, drainage, tanks, refrigeration, packaging and local alcohol approvals create a coordinated fixed-plant project.

Evidence and assessment basis

Supported facts: Census defines brewing; TTB requires qualification before brewing beer for sale; OSHA guidance identifies beverage hazards. Assumption: a compatible production shell and local approval path exist. Judgment: favorable-direction anchor 4 because approvals and equipment are obtainable while fixed plant and interdependent installation dominate entry.

Sources support the underlying facts. The numerical assessment is an editorial judgment.

Competition

Higher means more favorable competitive conditions.

20% weight
3.0 / 10

A new brewery competes for taproom visits, shelf and draft placements against many producers and beverage substitutes, with switching friction that is usually low.

Evidence and assessment basis

Census reports 5,218 employer brewery establishments nationally, not local shelf, distributor or tap access. Assumption: the operator has no exclusive channel. Judgment: anchor 3 until blind product tests, written channel terms and paid repeat behavior support differentiation.

Sources support the underlying facts. The numerical assessment is an editorial judgment.

Demand stability

Higher means more stable demand.

25% weight
4.0 / 10

Taproom, packaged and wholesale channels can repeat, but beverage spending, seasonality, distributor orders and product cycles make production and sell-through uneven.

Evidence and assessment basis

TTB and Census provide national operating context but not a local order book. Assumption: the case uses several channels without treating one as guaranteed. Judgment: anchor 4 because repeat occasions exist alongside meaningful seasonal and discretionary exposure.

Sources support the underlying facts. The numerical assessment is an editorial judgment.

Margin ceiling

Higher means greater supported operating-profit potential.

20% weight
5.0 / 10

Higher-value direct sales can support contribution, while ingredients, packaging, excise tax, losses, labor, cold storage and wholesale pricing constrain the blended result.

Evidence and assessment basis

No source validates the $1,050 realized value per barrel equivalent, 58% contribution or eight-barrel day. Judgment: anchor 5 because Year three produces a positive $186,720 result after paid payroll and overhead but remains sensitive to channel mix and yield.

Sources support the underlying facts. The numerical assessment is an editorial judgment.

Owner dependency

Higher means less dependence on the owner's continuous involvement.

20% weight
5.0 / 10

Documented brewing, cellar, packaging and taproom work can be staffed, while recipe, quality, scheduling, compliance, sales and cash remain senior responsibilities in a small operation.

Evidence and assessment basis

Supported sources establish reporting, qualification, labor and hazard context. Assumption: a qualified production lead and taproom lead are paid. Judgment: anchor 5 because routine production and service can be delegated while recurring technical and commercial oversight remains necessary.

Sources support the underlying facts. The numerical assessment is an editorial judgment.

Who pays you, and what for

Review the customer, offer and operating scope behind the numbers before adapting them to your own plan.

Operating model
A leased 10-barrel production brewery with cellar, modest packaging, cold storage and taproom.
Revenue logic
Each product and channel uses its own saleable units and realized price; liquid is counted once.
Year-three case
Eight saleable barrel equivalents per operating day, $1,050 blended value and $2.184 million annual revenue.
Operating threshold
About 148 saleable barrel equivalents per month at the base contribution and fixed-cost assumptions.
Primary gate
A qualified, utility-capable site plus measured saleable yield and repeat paid channel demand.
Format
Leased approximately 7,500 sq. ft. 10-barrel production brewery with taproom
Revenue unit
One saleable barrel equivalent allocated across taproom, packaged and wholesale product lines
Mature schedule
8 saleable barrel equivalents per operating day across 5 days per week
Year-three case
$1,050 blended realized revenue per barrel equivalent and $2.184 million annual revenue
Primary gate
Written federal, state, local, site, utility, wastewater and channel path for the actual operation

Who are you actually bidding against?

National brewery counts and TTB reports cannot identify local taproom demand, distributor access, draft placement, shelf velocity, product quality or landed price. A dated channel and blind-product audit remains required.

Local market assessment pending. The checklist below identifies research to complete; it is not a measured competitor sample.

Compare the questions across each row. Scroll the table horizontally on a small screen →

Competitor research checklist · no measured local sample
Offer to investigateCompare like for likeEvidence to collect
Local taprooms and brewpubsProduct range, quality, setting, events, hours, pour price, food access and repeat traffic.Dated visits across seasons, menus, observed traffic and lawful customer interviews.
Packaged and draft competitorsStyle, package, wholesale price, distributor terms, shelf or line access, velocity and returns.Written channel terms, buyer interviews and paid trial placements.
Other beverage occasionsWine, spirits, nonalcoholic drinks, restaurants and at-home purchases competing for the same occasion.Target-customer interviews and channel-level basket evidence.

What supports the model, and what strains it

These are operating considerations for the scenario, not measured advantages over local competitors.

Potential strengths to validate

  • Production is measurable. Batch, tank, yield, package, inventory and release records expose where saleable output changes.
  • Channels can be separated. Taproom, packaged and wholesale products can retain distinct prices and direct costs.
  • Capacity can expand in modules. Cellar, cold storage and packaging can be added after a measured bottleneck is proven.

Tradeoffs to plan around

  • Inventory holds cash. Fermentation, conditioning, packaging and unsold stock consume time, space and working capital.
  • Utilities and wastewater bind the site. Water, drainage, power, refrigeration and discharge conditions may cap operations.
  • Direct and wholesale values differ. A barrel sold through a taproom does not have the same price, labor or cost as a wholesale keg.

Does this operating role fit you?

Evaluate the work you will do and the cost of replacing it. Review the owner responsibilities in the operating scope.

A fit to explore if you can…

  • Comfortable combining production records, quality release, hospitality and sales.
  • Prepared to reconcile liquid, packages, losses, inventory and collected revenue.
  • Willing to stop or hold product when quality, safety or permission gates fail.

Reconsider the plan if you need…

  • Treats brewhouse nameplate as sellable capacity.
  • Uses one price for taproom and wholesale without channel records.
  • Adds tanks or packaging before proving repeat demand and the actual bottleneck.

Where the $1,550,000 goes

Authored allocation for a leased production brewery and taproom. It excludes building purchase, a full kitchen, major distribution fleet, debt service, income tax and an unpriced local wastewater or alcohol condition.

Leasehold, utilities, drainage, ventilation and fire work
$350,000
10-barrel brewhouse, cellar tanks and controls
$420,000
Glycol, refrigeration, kegging and modest packaging
$220,000
Taproom bar, furniture, POS and service equipment
$120,000
Laboratory, safety, wastewater and material handling
$65,000
Licensing, design, professional fees and pre-opening
$45,000
Opening ingredients, kegs, cans and packaging
$100,000
Working capital and contingency reserve
$230,000
TotalScenario range $950,000 – $2,700,000$1,550,000

Where does the money come from?

Price, daily volume and the operating calendar define this capacity scenario. Check the sold-unit definition in the operating scope.

Blended realized revenue per saleable barrel equivalent$1,050.00per sold unit
Saleable barrel equivalents per operating day8modeled daily volume
Mature monthly revenue$181,8605 days/week · 4.33 weeks/month

Revenue mix

The $1,050 public barrel value is a blended realized result. The E21 ledger keeps each beer product, format and channel volume, price, direct cost, loss, inventory and sale separate and counts the liquid once.

Seasonality and the opening ramp

Taproom traffic, events, weather, tourism, distributor calendars and styles shift demand. Replace the annual average with a product-channel release and sales calendar.

What does the revenue have to cover?

Year 3 annual amounts from the income statement. The bars use the same revenue scale; EBITDA is the residual after the three operating expense lines.

Year 3 revenue$2,184,000
Ingredients, packaging, excise and sales-linked costs$917,280
Production, taproom, sales and management payroll$590,000
Occupancy, utilities, maintenance, insurance and overhead$490,000
EBITDA$186,720

Working-owner pay belongs in payroll. Interest, income taxes, loan principal, replacement equipment and changes in working capital affect cash available for distributions.

Five-year view · scroll the income statement horizontally to compare every year →

Five-year forecast

Authored scenario. Year-three revenue is eight saleable barrel equivalents × $1,050 blended realized value × five operating days × 52 weeks. The daily equivalent is an annual sales bridge, not a claim that eight barrels are brewed every day.

RevenueEBITDA
Brewery / Microbrewery income statement · annual USD
Income statementYear 1Year 2Year 3Year 4Year 5
Revenue$1,050,000$1,620,000$2,184,000$2,420,000$2,650,000
Ingredients, packaging, excise and sales-linked costs−$472,500−$696,600−$917,280−$1,004,300−$1,086,500
Production, taproom, sales and management payroll−$520,000−$560,000−$590,000−$625,000−$660,000
Occupancy, utilities, maintenance, insurance and overhead−$400,000−$445,000−$490,000−$525,000−$560,000
EBITDA−$342,500−$81,600$186,720$265,700$343,500
EBITDA margin-32.6%-5.0%8.5%11.0%13.0%
Annual forecast and calculator comparison

The annual forecast and calculator use separate scenarios. Their revenue ramp or cost allocations differ, as shown below. The calculator's break-even month does not reconcile the annual forecast.

Original base inputs · USD per year
CheckAnnual forecastCalculator inputs
Year 1 revenue$1,050,000$1,254,834
Year 1 operating result−$342,500−$352,196
Year 3 / mature annual operating result$186,720$185,746

Calculator figures use the original first 12 months and mature monthly result × 12; sliders do not change this comparison. Neither column measures cash flow or payback. Input basis.

Revenue CAGR: 26.0%. Annual USD. EBITDA excludes interest, tax, depreciation and amortization.

When you break even

Set the three inputs to your own plan. The ramp starts at 30.0% of mature volume and adds 5.0 percentage points a month.

Monthly revenue over the first 15 months. Darker bars clear the operating break-even line.

Operating break-even
Month 13
Revenue at maturity
$181,860 / mo
Break-even revenue
$155,172 / mo
Break-even volume
7 / day
Fixed costs
$90,000 / mo

Use the volume definition in the operating scope. This sensitivity keeps fixed costs and contribution margin constant; it does not rebuild the annual income statement. Operating break-even covers monthly fixed operating costs. It does not recover the opening investment.

Two numbers that decide the outcome

Price and daily throughput define the operating case. The range endpoints are sensitivity scenarios; test whether your location can support them.

Blended realized revenue per saleable barrel equivalent
$650.00$1,500.00
$1,050.00
this model
Saleable barrel equivalents per operating day
511
8
this model

What if the schedule is lighter, or fuller?

Only daily volume changes. All three cases keep the invoice at $1,050.00, the schedule at 5 days per week, fixed costs at $90,000 per month and contribution margin at 58.0%.

Lower throughput

Use the low end to test a thinner schedule.

Saleable barrel equivalents per operating day
5
Mature monthly revenue
$113,663
Operating break-even
Not reached
Not reached in the 15-month ramp.

Base throughput

The current modeled daily schedule.

Saleable barrel equivalents per operating day
8
Mature monthly revenue
$181,860
Operating break-even
Month 13
First month contribution covers fixed costs.

Higher throughput

Validate the operating capacity first.

Saleable barrel equivalents per operating day
11
Mature monthly revenue
$250,058
Operating break-even
Month 8
First month contribution covers fixed costs.
Capital payback needs a cash-flow schedule. The current forecast has no cumulative cash balance after funding, taxes, debt principal and future capital spending. No payback date or lowest cash balance is reported.

What can go wrong, and what should you test?

Use these checks to challenge the operating assumptions before taking on commitments.

Site utility failure

Water, drainage, wastewater, gas, power, refrigeration or delivery access cannot support the plan.

Check: Obtain written capacities, discharge terms and priced remedies before lease commitment.

Low saleable yield

Loss, contamination, quality hold or package failure reduces saleable volume.

Check: Use batch, tank, laboratory, cleaning, loss and release records and stop product that fails standards.

Channel mix shortfall

Wholesale displaces higher-value direct sales or taproom demand does not repeat.

Check: Track volume, realized price, direct cost, returns and collection by product and channel.

Capacity imbalance

Brewhouse, cellar, cold storage, packaging or labor becomes the real bottleneck.

Check: Schedule turns and tank-days and expand only the measured constrained resource.

Safety incident

Pressure, chemical, hot-liquid, carbon-dioxide, confined-space, slip or machine exposure harms workers.

Check: Use site-specific engineering controls, procedures, training, monitoring and current review.

Cash timing

Ingredients, packaging, tax, payroll and inventory are funded before wholesale cash arrives.

Check: Maintain a dated production, purchasing, sales, receivables and reserve calendar.

What would invalidate this scenario?

Choose your own go/no-go thresholds before committing funds. The page does not establish a universal stop-loss rule.

Before lease commitment
Do not sign an unconditional lease without written use, alcohol, water, drainage, wastewater, gas, power, refrigeration, fire, delivery and landlord-work findings.
Before equipment order
Do not order a system without a complete installed configuration, utilities, service, lead time, warranty, capacity and commissioning plan.
Before production
Do not brew for sale until the required entity, premises and operating approvals are effective.
Before release
Do not recognize or sell product that lacks the required batch, quality, package, label, tax and channel evidence.
Before expansion
Do not add cellar, packaging or distribution capacity until repeated paid demand and measured schedules identify the bottleneck.

What needs to be true before you proceed?

Treat this page as a starting case to verify. A favorable spreadsheet result is only useful when its price, capacity and cost assumptions can be supported.

  1. What approvals cover the entity, premises, production, taproom and channels?
  2. Can the site support water, drainage, discharge, refrigeration, power and deliveries?
  3. Which products and channels produce repeat paid sell-through?
  4. What raw-to-saleable yield and tank-days occur by product?
  5. How do realized price and direct cost differ by format and channel?
  6. Which production or sales resource is the actual bottleneck?
  7. What paid roster covers production, quality, cleaning, taproom, sales and administration?
  8. What cash covers inventory, receivables, opening losses and equipment failure?
Return to the calculator and challenge the schedule →

StartFigures analysis · AI-assisted

Author's view

Gareth NorwellEditorial author

A 10-barrel microbrewery can support a staffed production and taproom operation when saleable yield and channel mix produce more than roughly 148 barrel equivalents per month, but buying tanks before proving repeat sell-through can turn production capacity into aging inventory and cash pressure.

At maturity, eight saleable barrel equivalents per operating day across five days produce $2.184 million of Year-three revenue at $1,050 blended realized value; 58% contribution leaves $1.267 million before $1.08 million of paid payroll and overhead.

The simplified operating threshold is about 148 saleable barrel equivalents per month, or 6.8 per operating day. The eight-barrel base leaves about 1.2 daily equivalents of buffer before financing, tax and replacement capital.

The matched workbook's E21 engine fits only when each beer product and channel keeps its own sold units, price and direct cost and the same liquid is not counted again when it moves through production, packaging and sale.

What could change the view

The main risk is a mismatch between fixed brewery capacity and paid sell-through: beer can consume tank, cold-storage, packaging and cash capacity without becoming collected revenue at the planned channel value.

Who this format suits

The case suits an operator who can control brewing and cellar records, quality release, safety, inventory, taproom hospitality, wholesale relationships and cash. It is a poor fit for a passive owner or anyone using brewhouse size as proof of sales.

Before committing

Obtain written qualification, site, utility and wastewater findings, then complete pilot batches and paid sales totaling at least 150 saleable barrel equivalents across direct and wholesale channels while reconciling yield, tank-days, packages, labor, losses, price, returns and collection.

What is planned for the editable workbook?

An illustrative worksheet layout using this page's inputs. It is not a screenshot or a download of a finished Excel file.

Brewery / Microbrewery · Operating assumptionsIllustrative layout

Scroll to read the worksheet →

Current model inputs · USD unless stated
InputModelUnit
Opening capital$1,550,000one-time
Blended realized revenue per saleable barrel equivalent$1,050.00per sold unit
Saleable barrel equivalents per operating day8per day
Operating schedule5days / week
Fixed operating costs$90,000per month
Contribution margin58.0%input assumption

The published calculator and annual forecast are separate views. The downloadable workbook requires its own separate calculation review.

Product lines, units and prices

Uses the verified E21 manufacturing engine for a 10-barrel production microbrewery with taproom: each physical product line has an independent launch date, sold-unit volume and selling price, followed by seasonality and separately supported additional revenue.

A verified worksheet screenshot is not yet available.

Materials and direct production cost

Separates malt, hops, yeast, adjuncts, water treatment, cans, labels, cartons, kegs, excise, freight, losses and channel-linked costs from paid payroll and fixed overhead so each saleable barrel equivalent has a visible contribution.

A verified worksheet screenshot is not yet available.

Production capacity and quality

Bridges independently entered sales to brew turns, fermentation and conditioning tank-days, cold storage, packaging rate, cleaning, yield, labor and channel sell-through, with setup, run, finishing, inspection, maintenance and downtime visible rather than assuming every scheduled hour produces saleable output.

A verified worksheet screenshot is not yet available.

Staffing and operating expenses

Schedules paid owner work, production and administrative roles, start dates, employer costs, occupancy, utilities, maintenance, software, sales and recurring overhead.

A verified worksheet screenshot is not yet available.

Startup uses, funding and scenarios

Schedules site work, brewhouse, cellar, refrigeration, packaging, taproom, laboratory and reserve, working capital and financing, then compares low, base and high unit, price, contribution and fixed-cost paths.

A verified worksheet screenshot is not yet available.

Statements and dashboard

Connects product-line revenue, direct production cost, payroll, operating expense, capital and funding schedules to five-year statements, cash flow, balance sheet, KPIs and a management dashboard.

A verified worksheet screenshot is not yet available.

The planned business plan has 10 pages. Its contents and the three file prices are listed below.

Get the editable files

Word for the written plan. Excel for the assumptions and calculations. One-time prices in USD. Bundle adds both products to one cart.

$59
  • Editable Word business plan
  • A leased 10-barrel production brewery with cellar, packaging, cold storage and taproom
  • An eight-barrel-equivalent mature sales day reconciled to roughly 2,080 saleable barrels per year
  • Launch gates for qualification, site, utilities, wastewater, safety, product release and paid channels
  • The matching paid workbook uses the verified E21 product-line units-times-price architecture

$109
  • Five-year monthly Excel forecast
  • Startup cost and funding schedule
  • Break-even and unit economics
  • Three scenarios with visible formulas

Bundle

Both products
$168
  • One Business Plan for your selected business
  • One matching Financial Model
  • Editable Word and Excel formats
  • Two products, one checkout

Need it built for your business? Review the custom model + plan scope → Project quote · Schedule agreed with you

What do you need before the first job?

Confirm these items for your location and operating scope. This checklist does not assert that a particular license, insurance policy or employment arrangement is sufficient.

Qualification and site evidence

  • Federal, state and local approval path
  • Utility, wastewater, fire and use review
  • Coordinated equipment and site bids

Production evidence

  • Pilot batch and tank records
  • Yield, loss, cleaning and quality release
  • Package conversion and inventory reconciliation

Channel evidence

  • Paid taproom tests
  • Written wholesale or distributor terms
  • Product-channel price, cost, returns and collection

Financial evidence

  • Installed equipment and service terms
  • Ingredient, package, tax, insurance and payroll inputs
  • Eighteen-month production and cash calendar

Where could this model miss your situation?

Most financial inputs are author-selected assumptions. The source register explains what is supported and what still needs local validation.

10-barrel scope

The case excludes a full restaurant, contract production for others, a large distribution fleet and building ownership.

Authored economics

The $1,050 barrel value, eight-barrel day, 58% contribution and $1.55 million budget are assumptions.

National context

Census, TTB, BLS, OSHA, FDA, SBA and IRS sources do not establish local permission, demand, yield, price or staffing.

Sales-unit boundary

The daily barrel equivalent is an annual sold-output bridge, not a daily brew claim or permission to count production as revenue.

Product adaptation

The paid Microbrewery plan and model have their own examples; every product line, channel, volume, price, cost and capacity must be replaced.

Evidence and editorial state

The site owner reviewed and approved this AI-assisted planning analysis for publication on September 29, 2026. That review does not establish local fieldwork, a local feasibility finding, an investment recommendation or applicability in a specific jurisdiction.

Extended analysis: editorial basis

Prepared September 29, 2026 from the cited public and product sources plus explicit StartFigures assumptions. The site owner reviewed and approved this nationwide leased 10-barrel production brewery and taproom planning case for publication. It is not a local alcohol-license, utility, wastewater, distribution, market or investment determination.

Methodology and sources

Format
Leased approximately 7,500 sq. ft. 10-barrel production brewery with taproom
Revenue unit
One saleable barrel equivalent allocated across taproom, packaged and wholesale product lines
Mature schedule
8 saleable barrel equivalents per operating day across 5 days per week
Year-three case
$1,050 blended realized revenue per barrel equivalent and $2.184 million annual revenue
Primary gate
Written federal, state, local, site, utility, wastewater and channel path for the actual operation

We define one leased 10-barrel production brewery and taproom, use official sources for industry, federal qualification, reporting, tax, labor and hazard context, verify the exact Microbrewery plan and financial-model products, and author a transparent five-year case. The public barrel equivalent is reconciled to E21 product lines and channels so production, inventory and revenue are not conflated.

Read the full methodology →

Model updated · NAICS 312120

  • NAICS 312120 — Breweries
    U.S. Census Bureau · primary · accessed September 29, 2026

    Defines establishments primarily engaged in brewing beer, ale, lager, malt liquors and nonalcoholic beer. It establishes industry scope but not a brewery's capacity, channel mix, price or demand.

  • 2023 County Business Patterns: NAICS 31212
    U.S. Census Bureau · primary · accessed September 29, 2026

    Reports 5,218 U.S. employer brewery establishments and $4.613 billion of annual payroll in 2023. It excludes nonemployers and does not establish local taproom demand, wholesale access, production yield or price.

  • Brewer's Notice
    Alcohol and Tobacco Tax and Trade Bureau · primary · accessed September 29, 2026

    States that a brewer must qualify with TTB before brewing beer for sale and explains the federal application and bond context. State, local, site, water, sewer and retail approvals remain separate.

  • Beer Reports
    Alcohol and Tobacco Tax and Trade Bureau · primary · accessed September 29, 2026

    Publishes national beer operational reports derived from brewer filings, including current production-size data. These aggregate reports do not validate a new brewery's saleable barrels, channel mix or economics.

  • Tax and Fee Rates
    Alcohol and Tobacco Tax and Trade Bureau · primary · accessed September 29, 2026

    Lists federal beer and wine excise-tax rates and qualifying reduced rates or credits. Eligibility, tax class, removals, assignments and filing frequency require current product- and operator-specific verification.

  • National Occupational Employment and Wage Estimates, May 2025
    U.S. Bureau of Labor Statistics · primary · accessed September 29, 2026

    Reports broad national occupation data, including a $20.33 median hourly wage for food batchmakers. It provides labor context but not brewery- or winery-specific local offers, benefits, staffing or employer cost.

  • Beverage Manufacturing Regional Emphasis Program
    Occupational Safety and Health Administration · primary · accessed September 29, 2026

    Identifies examples of beverage-manufacturing hazards, including carbon dioxide and confined-space exposure in breweries and wineries. It is regional enforcement guidance, not a complete site-specific safety program.

  • FDA Food Code 2026
    U.S. Food and Drug Administration · primary · accessed September 21, 2026

    The current Food Code is a model used by jurisdictions to develop retail-food rules. It supports a food-safety and local-permit boundary but does not itself approve a concession operation.

  • Estimate startup costs and operating cash
    U.S. Small Business Administration · primary · accessed September 5, 2026

    Framework for startup spending and operating reserves. It does not verify the individual budgets or forecasts on this site.

  • Publication 15 (2026), Employer's Tax Guide
    Internal Revenue Service · primary · accessed September 28, 2026

    Provides federal employer payroll-tax guidance. State taxes, benefits, workers' compensation, unemployment insurance, overtime and local employer costs require separate calculation.

How should you compare another service business?

No measured national benchmark or comparable local sample is supplied here. Compare the actual operating scopes before comparing outputs.

Keep the comparison consistent

  • Opening budget and reserve coverage.
  • Paid owner labor and employer burden.
  • Daily units, travel time and operating days.
  • EBITDA versus cash available for distribution.

Available scenario comparisons

These compare illustrative models on StartFigures, not observed industry averages.

Explore food & beverage →

What else do people ask?

How much does it cost to open the modeled microbrewery?

The authored base allocation is $1.55 million, with a $950,000 to $2.7 million planning range. Actual site, utility, wastewater, equipment, alcohol and reserve costs require written evidence.

How many barrels must the brewery sell to break even?

At $1,050 realized revenue, 58% contribution and $90,000 monthly fixed cost, simplified break-even is about 148 saleable barrel equivalents per month, or 6.8 per operating day over five days per week.

Does eight barrels per day mean brewing every day?

No. It is an annualized sales bridge. Actual production follows brew turns, fermentation and conditioning tank-days, packaging, losses, inventory and release.

What is included in the $1,050 barrel value?

It is a blended realized value across taproom, packaged and wholesale product lines. Each product and channel keeps its own units, price and cost in the paid model.

Does a Brewer's Notice cover every approval?

No. Federal qualification is one layer. State and local alcohol, premises, food, fire, wastewater, utility and operating requirements remain separate.

Does the case assume every produced barrel is sold?

No. The public driver is saleable and sold barrel equivalents. Production loss, hold, spoilage, inventory and unsold product require explicit reconciliation.

What should be tested first?

Verify one site's utilities and approvals, then run documented pilot batches and paid channel tests that reconcile yield, tank-days, packages, price, direct cost, returns and collection.

Related business ideas

Compare the capital requirement and operating scope of another business.

Related tools and guides

Use the available calculation and reading links now. Additional tools and guides are listed with their current availability.