It strikes me as something difficult to quantify. Yes, you can say they had X gross receipts, and Y costs, but again, how many entrepreneurs are really looking to setup shop in Reading? If the same pizza shop was in Philly, that would be very different.
Ohhh, I don't know. Let's start with some ovens. I can quantify that.
http://www.webstaurantstore.com/suf...ogleShopping&gclid=CMrm0cf03sECFQaBaQodqEkAdQ
$27,000 for a pair of ovens. $80k starting to sound low yet?
Tables, utensils, pans for the pizza, etc. Make your own dough? How about $10-12k for a mixer? Let's not forget about the inventory, sinks, counters, cash register, an open sign, coolers for drinks (though sometimes suppliers will provide some display coolers, provided you only use their products; ditto soda dispensers). Large refrigerators for storing cold food, walk-in cooler, freezers, fryers (if fried food is available), etc. Commercial equipment isn't cheap.
And, if it's a decent business, the name of the business, with its pre-existing customer base - That part might be a little difficult to quantify. I do know of one idiot who bought a 30+ year old pizza place. It had a hell of an established customer base. The day he closed on the sale, he could have walked in and turned on the open sign. Instead (and the former owner was equally baffled) he chose to spend a few months remodeling the dining and kitchen areas - for a business that had within the previous couple of years done that process when they changed their location to the larger location across the street to accommodate their customers. And, he changed the name of the business. That was the final nail in the coffin. People really don't care (for the most part) who owns a pizza shop. Change the name of the business, and alter the menu significantly, and even if you made the pizza the same way, you are starting from scratch without any customer base. (I know one pizza restaurant that benefited enormously from the stupidity - it gained a lot of new customers. Hard to quantify that, though a completely wild guess: $100k of additional sales per year.)
Also, if you're serious about doing well, at lunch times, bend over backwards for very large businesses. "15% off your purchase of $100 or more" or other large order discounts. And
NEVER be even 1 minute late with an order for a large business. It pisses employees off when they have a 30 minute lunch break, and their food isn't there the moment they're on lunch break. As soon as they're on break, and the food isn't there, it's an instant negative experience. (If you've ever ordered out for lunch, had a scheduled lunch break, and had the food arrive minutes before your lunch break was over, you know exactly what I'm talking about - and after one bad experience, the next time you wait even 30 seconds, you're already worrying.)
A poster or two before said to "Don't forget desert pizzas and anything else you can offer to upsell your customers and milk more money out of them" - don't get too large of a menu. Master what you sell. Focus on making the best pizza in the area. Not, "this is pretty good pizza." You'll probably need wings to go with the pizza, and probably subs. Wing/pizza deals don't even have to be deals. It can be 25 cents less than the price of the two ordered separately. Customers don't care; psychologically, they seem to feel that combos are much cheaper. But, as soon as you toss on dozens upon dozens of other items, complicating your menu, you:
complicate training for new staff. Have items that are made infrequently - increased storage cost of ingredients/greater inventory required. And most importantly, you need more staff for the same volume of sales. No one gets upset and changes their restaurant because you don't happen to have diet mountain dew in your fountain. "Pepsi, diet pepsi, mountain dew, sierra mist (or root beer)" Gotta have one that's caffeine free. Every employee can memorize all the drinks, and you don't have idiot customers who are overwhelmed with choosing from 30 different flavors. And, less inventory = faster turnover = no wasted, expired, or off-taste product.
Dine in orders: have some specials that are very simple and quick to serve. Lunch time: 2 slices of pizza and a large drink... Always a large drink; never a can, never a bottle. Profit is higher on fountain (generally). And, work out your prices so that change is easier to make for those specials. 3 slices and a large drink, so that with tax, it works out to exactly $5: less time at the register, and the customer can be served VERY fast. Result: you can handle greater volume of customers as word spreads about how quickly you serve people at lunch. If the pizza is good, and the service is blazingly fast, you *will* get a lot more customers via word of mouth at the larger businesses. That translates into more families ordering your food at dinner time.