Kiln
Suburban Market P&L — Birmingham vs. Rochester
Base Case · Year 2
60 Seats + Counter
7 Days · Lunch & Dinner
Side-by-Side Comparison
Market Profiles Key differences that drive the numbers
Option A — Premium Market
Birmingham
Median HHI
$110k+
Avg Restaurant Lease
$26–34/sf
Dine-In Check Avg
$68
Takeout Check Avg
$36
Competition Level
High
Brand Upside
Highest
Option B — Growth Market
Rochester / Roch. Hills
Median HHI
$85–95k
Avg Restaurant Lease
$18–24/sf
Dine-In Check Avg
$58
Takeout Check Avg
$30
Competition Level
Moderate
Brand Upside
Strong
Key Assumptions Where the two markets diverge
Annual Rent (2,400 sf)
$108k
$30/sf base + $15/sf NNN = $45/sf total
Annual Rent (2,400 sf)
$72k
$20/sf base + $10/sf NNN = $30/sf total
Avg Dine-In Check
$68
Premium market supports higher spend
Avg Dine-In Check
$58
Slightly more price-conscious demo
Daily Covers (Year 2)
90
Destination dining, lower volume to achieve
Daily Covers (Year 2)
100
Less competition, strong repeat local traffic
Daily Takeout Orders
30
Lower lunch foot traffic than Rochester
Daily Takeout Orders
40
Strong suburban lunch culture drives counter
Full Year P&L — Side by Side Base Case · Year 2
Birmingham
$2,360,340
Revenue
Dine-In Food (50%)$1,080,540
Dine-In Bar (50%)$1,080,540
Takeout Counter$394,200
Cost of Goods
Food COGS (31%)($335,567)
Bar COGS (21%)($226,913)
Takeout COGS (29%)($114,318)
Gross Profit$1,683,542 (71%)
Labor
FOH — Dine-In($236,000)
BOH — Kitchen($218,000)
Counter Staff($72,800)
Occupancy & Overhead
Rent + NNN (2,400sf)($108,000)
Utilities($56,000)
Insurance & Licensing($28,000)
Marketing & Social($42,000)
Repairs & Supplies($36,000)
Owner Salary($90,000)
SBA Debt Service($72,000)
EBITDA (pre-debt)$196,742 (8.3%)
Net + Owner Comp$214,742
Rochester
$2,210,200
Revenue
Dine-In Food (50%)$944,650
Dine-In Bar (50%)$944,650
Takeout Counter$438,000
Cost of Goods
Food COGS (31%)($292,842)
Bar COGS (21%)($198,378)
Takeout COGS (29%)($127,020)
Gross Profit$1,591,960 (72%)
Labor
FOH — Dine-In($218,000)
BOH — Kitchen($200,000)
Counter Staff($78,000)
Occupancy & Overhead
Rent + NNN (2,400sf)($72,000)
Utilities($52,000)
Insurance & Licensing($24,000)
Marketing & Social($36,000)
Repairs & Supplies($32,000)
Owner Salary($90,000)
SBA Debt Service($69,000)
EBITDA (pre-debt)$253,960 (11.5%)
Net + Owner Comp$274,960
Revenue Delta
BIR +$150k
Rent Delta (Annual)
BIR −$36k
EBITDA Delta
ROC +$57k
Owner Comp — Birmingham
$214k
Owner Comp — Rochester
$275k
EBITDA Margin
BIR 8% · ROC 11.5%
Side-by-Side Comparison Where each market wins
Financial Metrics · Year 2 Base Case
Total Annual Revenue $2.36M $2.21M
Annual Rent (all-in) $108k $72k
Rent as % of Revenue 4.6% 3.3%
EBITDA $197k $254k
Net Margin 5.3% 8.4%
Owner Total Comp $214k $275k
Business Valuation (3x EBITDA) $591k $762k
Qualitative Factors
Build-out Cost (existing kitchen) $350–500k $280–420k
Space Availability Tight Good
Competition for Concept Higher Lower
Lunch / Weekday Traffic Moderate Strong
Takeout Counter Potential Good Very Strong
Brand Prestige / PR Value Highest Strong
Path to Location 2 Opens doors Faster cash flow
The Honest Verdict
Choose Birmingham if…
You can find a space with existing kitchen infrastructure to reduce build-out cost to $350k range
Your primary goal is building a brand with maximum press and prestige upside
You're comfortable with a Year 1 where owner comp may be $140–160k while the market warms to you
You want the concept to attract equity partners or franchise interest faster
You plan to open a Rochester or Royal Oak counter as Location 2 within 2 years
Choose Rochester if…
Hitting your $200–250k income target by Year 2 is the priority — Rochester gets you there faster
You want lower initial risk with a still-affluent, underserved market for this concept
The takeout counter is a serious business priority — Rochester lunch traffic is stronger
You want to prove the model cleanly before a Birmingham flagship or second location
Lower SBA loan requirement means less debt service pressure in Year 1
Bottom Line Recommendation
Rochester first. Birmingham next. That's the two-location strategy that hits your income target fastest and builds the brand properly.
Open Kiln in Rochester — lower rent, less competition, strong takeout culture, and you hit $250k+ owner comp in Year 2. Then open a Birmingham location in Year 3–4 as the brand flagship with the Rochester proof-of-concept behind you. By then you have the track record, the SBA relationship, and the operational systems to execute Birmingham at full premium. That's how you build a multi-location brand without betting everything on the hardest market first.
Year 1 — Conservative Building awareness, ramping covers
Birmingham · Year 1
$1,248,660
Revenue (60 covers/day · 18 takeout)
Dine-In Food + Bar$1,095,660
Takeout Counter$236,520
COGS + Labor + Occupancy
Total COGS (29%)($389,591)
Total Labor (32%)($431,571)
Rent + NNN($108,000)
Utilities + Overhead($88,000)
Owner Salary($75,000)
SBA Debt Service($72,000)
EBITDA (pre-debt)$84,498 (5.1%)
Owner Comp Yr 1$87,498
Rochester · Year 1
$1,177,900
Revenue (65 covers/day · 22 takeout)
Dine-In Food + Bar$943,670
Takeout Counter$234,300
COGS + Labor + Occupancy
Total COGS (29%)($367,591)
Total Labor (32%)($407,571)
Rent + NNN($72,000)
Utilities + Overhead($76,000)
Owner Salary($75,000)
SBA Debt Service($69,000)
EBITDA (pre-debt)$110,738 (7.0%)
Owner Comp Yr 1$116,738
Year 1 Owner Comp — Birmingham
$87k
Year 1 Owner Comp — Rochester
$117k
Annual Rent Difference
BIR costs $36k more
Year 1 Shortfall vs. Target
BIR −$113k · ROC −$83k
Year 1 Reality Check
Both markets fall short of your $200k target in Year 1. That's normal. Rochester gets you closer.
Year 1 is always about covering your salary, servicing your debt, and building the brand. The owner comp gap of ~$30k between Birmingham and Rochester in Year 1 is significant when you're ramping. Rochester's lower rent cushions the ramp period meaningfully and reduces the financial stress during the hardest phase of the business.
Year 3 — Optimistic Brand established, full utilization
Birmingham · Year 3
$3,412,000
Revenue (130 covers/day · 55 takeout)
Dine-In Food + Bar (80%)$2,728,700
Takeout Counter (20%)$723,800
COGS + Labor + Occupancy
Total COGS (26%)($887,120)
Total Labor (26%)($887,120)
Rent + NNN($108,000)
Utilities + Overhead($136,000)
Owner Salary($110,000)
SBA Debt Service($72,000)
EBITDA (pre-debt)$583,760 (17%)
Owner Comp Yr 3$621,760
Rochester · Year 3
$3,096,600
Revenue (130 covers/day · 60 takeout)
Dine-In Food + Bar (76%)$2,353,416
Takeout Counter (24%)$756,000
COGS + Labor + Occupancy
Total COGS (26%)($805,116)
Total Labor (26%)($805,116)
Rent + NNN($72,000)
Utilities + Overhead($118,000)
Owner Salary($110,000)
SBA Debt Service($69,000)
EBITDA (pre-debt)$586,368 (19%)
Owner Comp Yr 3$607,368
Year 3 Owner Comp — Birmingham
$622k
Year 3 Owner Comp — Rochester
$607k
Business Value (3x EBITDA)
BIR $1.75M · ROC $1.76M
Revenue Gap
BIR leads by $315k
Year 3 Insight
By Year 3 the markets are essentially equal in owner comp and business value. The difference is the journey to get there.
Birmingham's higher revenue eventually offsets its higher rent, but Rochester's lower rent means you arrive at a similar destination with less financial stress along the way. By Year 3 both scenarios produce outstanding outcomes — the real decision is which path to Year 3 you want to take.