Which products and sales channels generate profit after waste and energy?
Measure sales and margin by product and channel against flour, energy, waste, production labour and delivery cost. Normalise owner production hours and early-shift premiums.
What investment do ovens, refrigeration and extraction require?
Check recipes and brand rights, food-safety records, oven and refrigeration condition, maintenance, lease, supplier terms and wholesale or retail contracts.
Can production continue if the owner-baker leaves?
Energy exposure, old ovens, loss of the master baker and customer dependence on a single wholesale account can erode earnings.
How will recipes, production schedules and standing orders be handed over?
Retain production staff and transfer recipes, starter cultures, schedules, customer orders, maintenance routines and supplier specifications.