The Numbers Breweries Should Review Before Summer Sales Ramp Up

For many breweries, summer is when things really start to move. Warmer weather brings more foot traffic to taprooms, more outdoor events, and higher demand from restaurants and retailers.

Most brewery owners prepare for that rush by focusing on brewing schedules, marketing campaigns, and seasonal releases. But before sales ramp up, it is also worth spending a little time reviewing a few key financial numbers.

Understanding where your margins, costs, and inventory levels stand before the busy season begins can make a big difference once demand increases.

Below are several numbers breweries should review (and why) before heading into the summer sales season.

Gross Margin By Beer Style

One of the most useful numbers to review is gross margin by beer style.

Gross margin tells you how much revenue remains after the direct costs of producing the beer are covered. Those costs usually include ingredients, packaging, and brewing-related labor.

How to calculate it:

Gross Margin = (Beer Revenue − Cost of Goods Sold) ÷ Beer Revenue

Different beer styles can have very different margins. Some require expensive hops or specialty ingredients, while others take longer to ferment and tie up tank space.

Looking at margins by beer style can help answer questions such as:

Which beers generate the highest profit per batch
Whether certain recipes have become more expensive due to rising ingredient costs
Which seasonal beers are both popular and profitable

Before summer production ramps up, it can be helpful to identify which beers deliver the strongest margins and make sure those are part of your seasonal lineup.

Cost Of Goods Sold Per Barrel

Another important metric to review is Cost of Goods Sold per barrel.

COGS includes the direct costs associated with producing beer.

This typically includes:

Grain, hops, yeast, and other ingredients
Packaging materials such as cans, bottles, and labels
Direct brewing labor

How to calculate it:

COGS Per Barrel = Total Brewing Cost of Goods Sold ÷ Barrels Produced

Tracking COGS per barrel helps you understand whether production costs are increasing and whether pricing still supports your margins.

Many breweries see COGS fall somewhere between about 29% and 42% of revenue, depending on their sales mix and production setup.

Before summer production increases, it is worth reviewing ingredient and packaging costs. If suppliers have raised prices since last year, that could affect margins once production volumes increase.

Revenue Per Barrel By Sales Channel

Where your beer is sold matters just as much as how it is brewed.

A barrel sold in your taproom typically generates much more revenue than a barrel sold through distribution. That difference can significantly affect overall profitability.

How to calculate it:

Revenue Per Barrel = Revenue From a Sales Channel ÷ Barrels Sold Through That Channel

Looking at revenue per barrel by sales channel can help you understand how each channel contributes to the bottom line.

For example, you may want to review:

Revenue per barrel from taproom sales
Revenue per barrel from wholesale or distributor sales
The overall mix between direct and distributed sales

If taproom sales generate the strongest margins, summer may be a good time to lean into that channel with events, promotions, or seasonal releases that drive foot traffic.

Labor Cost As A Percentage Of Revenue

Labor is often one of the largest controllable expenses in a brewery, especially when a taproom is involved.

As the busy season approaches, many breweries bring on additional staff or extend hours to handle increased traffic. Without careful planning, that can push labor costs higher than expected.

A useful number to monitor is labor cost as a percentage of revenue.

How to calculate it:

Labor Cost Percentage = Total Labor Cost ÷ Total Revenue

For taproom-focused breweries, labor often ranges between about 25% and 40% of revenue, depending on the service model and staffing levels.

Before summer arrives, it can be helpful to review staffing levels from last year’s busiest periods and look at how labor costs changed during peak weekends or events. That information can help you plan schedules more efficiently this year.

Inventory Turnover

Inventory management is another area worth reviewing before summer production ramps up.

Inventory turnover measures how quickly ingredients and finished beer move through the brewery. Slow moving inventory ties up cash and increases the risk of spoilage or outdated product, while running out of popular beers can mean missed sales during the busiest months.

How to calculate it:

Inventory Turnover = Cost of Goods Sold ÷ Average Inventory

For breweries, inventory usually includes ingredients such as grain and hops, packaging materials like cans or bottles, and finished beer waiting to be sold or distributed.

Many breweries aim for roughly eight to twelve inventory turns per year, though the ideal range can vary depending on production size and distribution mix.

As summer approaches, it is worth reviewing your ingredient inventory, finished beer inventory, and sales trends for your most popular beers. This can help guide production planning so you are prepared for higher demand without carrying more inventory than necessary.

Bringing It All Together

Summer can be one of the most profitable times of year for breweries. Taprooms are busy, seasonal releases attract new customers, and sales momentum builds quickly.

Taking some time to review your numbers before the rush begins can make the season much smoother. Understanding your margins, production costs, staffing levels, and inventory position helps ensure your brewery is ready to scale when demand increases.

Many breweries that perform best during peak seasons are simply the ones that already know their numbers before the first busy weekend arrives.

At U-Nique Accounting, we work with breweries, bars, and restaurants to implement and utilize Xero to help them understand the financial side of their business and make better decisions as they grow.

If you would like help reviewing your numbers or preparing your brewery for the busy season ahead, feel free to reach out and schedule a conversation.