Edible Portion Cost (EP Cost)

Understanding Edible Portion Cost (EP Cost)

The price on a supplier invoice tells you what an ingredient costs in its raw, unprocessed form — the as-purchased (AP) cost. But recipes use the edible portion: the part that actually ends up on the plate. A head of cauliflower might cost €2.40 per kg AP, but after removing the leaves, core, and blemished florets, the yield is about 55%. The EP cost is €2.40 / 0.55 = €4.36 per kg. If a recipe calls for 200 g of cauliflower florets, the true ingredient cost is €0.87, not the €0.48 suggested by the AP price.

EP cost is the number that belongs in recipe costing. Using AP costs in recipe calculations systematically understates the true cost of every dish that uses ingredients with significant trim loss. Proteins are the biggest offenders — a whole tenderloin at €38/kg AP with 60% yield has an EP cost of €63.33/kg. A recipe costed at the AP price would understate the beef cost by 40%, leading to underpriced menu items and eroded margins.

Different preparation methods for the same ingredient can produce different yield percentages and therefore different EP costs. A whole fish bought for grilling (75% yield, bones and head removed) has a lower EP cost than the same fish bought for filleting (45% yield, skin and pin bones also removed). The purchasing specification — how the ingredient will be used — determines which yield percentage applies, and therefore which EP cost is correct for a given recipe.

Example: Costing a Beet Salad

A beet salad recipe calls for 150 g of roasted, peeled beets per portion. Raw beets cost €2.80/kg AP. After peeling and roasting, the yield is 72% (moisture loss and skin removal). EP cost = €2.80 / 0.72 = €3.89/kg. The 150 g portion costs €0.58 in beets. If the chef had used the AP price, the beet cost would have been calculated as €0.42 — understating the true cost by 28%.

The salad also includes 40 g of goat cheese (no waste, 100% yield, €18.00/kg = €0.72), 30 g of walnuts (€22.00/kg, shelled, 100% yield = €0.66), and greens (€12.00/kg AP, 85% yield, EP cost €14.12/kg, 50 g = €0.71). Total recipe ingredient cost using EP: €0.58 + €0.72 + €0.66 + €0.71 = €2.67. Using AP costs it would have been €2.46 — a 9% understatement that compounds across every portion sold.