Blogโ€บIndustry Valuation
Industry Valuation

What Is a Restaurant Worth?

Most independent restaurants sell for 1.5x to 3x SDE in 2026, with location, brand strength, and lease terms determining where you land in that range.

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YourExitValue Team
Business Valuation & Exit Planning Specialists
April 28, 2026 ยท 3 min read
Quick Answer

Most independent restaurants sell for 1.5x to 3x Seller's Discretionary Earnings (SDE), which works out to roughly 25% to 40% of trailing-twelve-month revenue. A profitable single-unit casual restaurant earning $200,000 in SDE typically sells for $300,000 to $600,000. Multi-unit operators, franchised concepts, and locations with long-term favorable leases earn higher multiples.

What a Restaurant Is Actually Worth

A restaurant's value comes down to two numbers: Seller's Discretionary Earnings (SDE) and the multiple a buyer will pay on top of it. Most independent restaurants in 2026 trade between 1.5x and 3x SDE. That means a single-unit casual concept earning $200,000 in SDE typically sells for $300,000 to $600,000. A three-unit fast-casual group throwing off $750,000 in EBITDA can fetch 4x to 5x โ€” closer to $3M to $3.75M.

Revenue alone tells you very little. A restaurant doing $1.2M at 8% net margin is worth far less than one doing $900K at 18%. For a step-by-step on how earnings get adjusted for owner perks and one-time costs, read our guide on Seller's Discretionary Earnings, then run a baseline estimate using the YourExitValue business valuation calculator.

Why Restaurant Multiples Vary So Much

Restaurants trade across a wide range because cash flow risk varies enormously between operations. Buyers weight the following factors most heavily:

  • Lease terms. A 10+ year lease with options at below-market rent can add 0.5x to the multiple. A month-to-month lease can cut value in half.
  • Owner dependency. An owner-operator who runs the line, does the books, and personally holds the alcohol license is a discount, not a premium. See why owner dependency hurts value.
  • Concept and brand. Franchised QSR units sell at 3x to 5x SDE. Independent fine dining often trades at 1x to 2x because cuisine trends carry buyer risk.
  • Equipment age and condition. A buyer staring at $150,000 of imminent equipment replacement will deduct that dollar-for-dollar from the offer.
  • Liquor license. In control states like Pennsylvania, Utah, or parts of Florida, a transferable liquor license alone can carry $100,000 to $400,000 of standalone value.

How to Use This Number

Do not anchor on a multiple. Anchor on your specific SDE and a defensible multiple range. Here is what we tell every restaurant owner walking into a sale process:

  1. Calculate trailing-12-month SDE with documented add-backs โ€” owner salary, personal vehicle, family on payroll, one-time legal fees, and non-recurring repairs.
  2. Pull three to five comparable sales in your concept and region. BizBuySell, Restaurant Brokers, and your local M&A advisor's comp set are the starting point.
  3. Apply the right multiple band: 1.5xโ€“2.0x for owner-operator independents, 2.0xโ€“3.0x for absentee or systematized independents, 3.0xโ€“5.0x for franchised units or multi-unit groups.
  4. Subtract working capital adjustments and any deferred maintenance from the gross enterprise value.

For the full mechanics โ€” what a buyer's quality-of-earnings analyst will actually do to your P&L โ€” see our companion post on how to value a restaurant in 2026.

Buyers โ€” whether private equity rollups, multi-unit operators, or first-time individual buyers โ€” all run the same math. Their offer is a multiple of your SDE minus their perception of risk. Your job between now and a sale is to grow SDE and reduce that risk. Ready to put a real number on your restaurant? Run the restaurant valuation tool at YourExitValue and you will have a defensible value range in under five minutes.

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Key Takeaways

  • โœฆMost independent restaurants sell for 1.5x to 3x SDE in 2026, or roughly 25%-40% of trailing revenue.
  • โœฆ A single-unit casual restaurant earning $200,000 in SDE typically sells for $300,000-$600,000.
  • โœฆ Franchised QSR units trade at 3x-5x SDE; multi-unit groups at 4x-6x EBITDA.
  • โœฆ A 10+ year lease with options can add 0.5x to the multiple; month-to-month leases can cut value in half.
  • โœฆ Owner dependency drops the multiple by 0.5x-1.0x; a 3+ year tenured general manager protects value.
  • โœฆ In quota-license states, a transferable liquor license alone can carry $100,000-$400,000 of standalone value.
FAQ

Frequently Asked Questions

What multiple do restaurants sell for in 2026?
Independent owner-operator restaurants typically sell for 1.5x to 2.0x SDE. Absentee-run or systematized independents reach 2.0x to 3.0x SDE. Franchised single units trade at 3.0x to 5.0x SDE. Multi-unit groups doing $1M+ in EBITDA usually sell for 4.0x to 6.0x EBITDA, with larger franchised platforms reaching 6.0x to 8.0x in 2026.
How much is a restaurant doing $1 million in revenue worth?
It depends entirely on margin. A $1M revenue restaurant with 8% net margin (roughly $80K SDE after add-backs) is worth approximately $120K to $240K. The same revenue at 18% margin (roughly $180K SDE) is worth $270K to $540K. Revenue alone is one of the worst predictors of restaurant value โ€” focus on SDE.
Does a liquor license add to a restaurant's sale price?
Yes. In quota-license states like Florida, Pennsylvania, New Jersey, and Utah, transferable liquor licenses carry $100,000 to $400,000 of standalone value on top of the business multiple. In open-issuance states, the standalone value is typically $5,000 to $15,000. Always confirm transferability with the state liquor control board before pricing.
How do I calculate SDE for a restaurant?
Start with reported net income, then add back the owner's W-2 salary, owner-related personal expenses (vehicle, phone, travel), interest, depreciation, amortization, taxes, and one-time non-recurring costs. Adjust above-market family wages down to market rate. Most owner-operator restaurants will see SDE that is 60% to 150% higher than reported net income.
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Written by
YourExitValue Team
Business Valuation & Exit Planning Specialists

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