I own a small gourmet breakfast/brunch restaurant. Based on percentages and paying employees well about 33-35% on the high end and goal is 29% depending on the time of year/volume. Food cost is about 29% average and could be as low 25% with more labor intensive made from scratch or to order dishes and up to 33% on drop in the fryer type food. Expensive are subjective to location and square foot. I would say typical profits after advertising budgeting and up fit is usually about 20%. But with a $6 cover charge that adds an extra 30% profit margin on a normally $12 ticket of say a $10 dish and $5 alcoholic drink.