Many businesses were affected by Spain’s financial crisis, restaurants not being the least of them. In this case, the student follows the story of Ángel, owner of a Russian restaurant located in the heart of Madrid, and his struggle to overcome the obstacles his restaurant was facing. In order to make his restaurant profitable again, he had to take into consideration a number of factors and develop a strategy that would allow him to continue offering the quality experience he was used to offering while adapting to a market whose landscape had changed dramatically over the past few years. In this case, the students will investigate calculating break-even points as a means of adjusting strategies in order to increase profits.