Annual Budget Calculator

Instead of dividing annual revenue by twelve, a seasonality budget spreads the yearly target across the months using a weight for each month that reflects how busy it is. A tourist venue might put 15% of the year in its peak month and only 3% in its quietest. The calculator then applies your variable cost percentage and monthly fixed costs to each month, producing a realistic EBITDA profile rather than a flat average.

Variable costs move with sales: food cost, labour and other variable items, expressed as a percentage of each month's revenue. Fixed costs (rent, insurance, base salaries) stay roughly the same every month regardless of takings. EBITDA for a month is that month's revenue minus its variable costs minus its fixed costs, which is why low-season months can post a negative EBITDA even when the year as a whole is profitable.

Because fixed costs do not shrink when sales fall. In a very quiet month, revenue may not even cover variable costs plus fixed costs, so EBITDA goes negative. That is normal for seasonal hospitality and is exactly why budgeting month by month matters: it tells you which months will need cash support and how much surplus the strong months must build to cover them.

Use your historical sales mix if you have it: take each month's share of last year's revenue. If you are new, estimate the pattern from comparable venues and local seasonality. The weights should add up to 100% across the twelve months. The calculator handles the rest, ribboning your annual target across the year and computing each month's costs and EBITDA.