Acrobatics And Tumbling Training Break-Even: $33K Monthly

Fixed costs $26.8K Monthly overhead base

Contribution margin 81% After variable costs

Break-even revenue $33.1K Monthly revenue target

Break-even timing Month 1 Launch month hit

Break-even calculator

Use this calculator to test monthly revenue against variable expenses and fixed monthly costs.

Lean Base Full

Monthly revenue Higher revenue gives more room to cover fixed costs. $ Low sales High sales Variable expenses These are costs that rise as class sales and activity go up. $ Lower costs Higher costs

Money available to cover fixed costs $620,204 $721,167 revenue - $100,963 variable expenses

Margin ratio

86%

Covers fixed costs

Yes

Fixed monthly costs This is the monthly cost base break-even must cover. $ Lean base Full base

Break-even chart Revenue Total costs

Which acrobatics training expenses stay fixed, and which move with sales?

Cost classification

Break-even is reliable only when fixed overhead is separated from revenue-linked costs. In the first year, variable items run 19% of revenue, so treating them as fixed would overstate monthly profit.

Expense	Cost	Break-Even Treatment	Common Mistake
Facility Rent	Fixed	Include $6,500 per month in fixed overhead.	Lowering rent when enrollment dips.
Utilities and Internet	Semi-fixed	Use $1,200 monthly, then step up if hours or space expand.	Modeling it as a straight sales percentage.
Gym Director	Fixed	Include the $65,000 salary as core monthly overhead.	Spreading director pay across each class as variable.
Assistant Coaches	Semi-variable	Model $32,000 per full-time equivalent, rising from 2.0 to 6.0 FTE over the forecast.	Keeping coach labor flat as enrollment grows.
Apparel and Gear Inventory	Variable	Apply 5% of first-year revenue as a revenue-linked expense.	Putting merchandise inventory into fixed overhead.
Student Accident Insurance	Variable	Apply 3% of revenue in the first year.	Treating student coverage as one flat monthly bill.
Marketing and Community Outreach	Variable	Apply 8% of first-year revenue to support enrollment growth.	Cutting acquisition spend from the break-even math.
Payment Processing Fees	Variable	Apply 3% of revenue to every paid membership and booking.	Ignoring card fees because they look small per sale.

How does break-even shift from a lean opening year to a full mature class mix?

Scenario table

At 45% occupancy, the lean case already clears break-even because monthly revenue lands near $116k against about $27k of fixed costs. By 90% occupancy, the mature case has the widest cushion, but class fill, staffing coverage, and safe floor capacity still set the pace.

Planning figures only; actual break-even shifts with fill rates, staffing, and safe facility capacity.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean opening case	$116k	$22k	$27k	81%	$67k	Break-even is covered, but this is the tightest cushion.
Base ramp case	$324k	$52k	$29k	84%	$243k	Break-even is covered with a solid mid-case cushion.
Full mature case	$1,511k	$196k	$44k	87%	$1,270k	Break-even is far below sales, so the buffer is strongest.

What could push this acrobatics and tumbling school below break-even?

Stress test

Year 1 has a wide cushion: about $331K break-even against $1.391M revenue. The main risks are underfilled classes, coach overtime, weak birthday party bookings, rent above $6,500, and processing fees above 3%.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change.	$331K	$1.06M cushion	Base case clears break-even by a wide margin.
Revenue shortfall	Year 1 revenue runs 20% below plan.	$331K	$782K cushion	Enrollment can dip and still stay above break-even.
Fixed-cost increase	Fixed and payroll costs rise 10%.	$364K	$1.03M cushion	Rent or staffing creep narrows the buffer fast.
Margin pressure	Variable expenses rise 5 points to 24%.	$353K	$1.04M cushion	Fees and outreach pressure lift the break-even line.
Combined pressure	Revenue falls 20%, variable load rises to 24%, and fixed costs rise 10%.	$388K	$725K cushion	The model still clears break-even, but the cushion is thinner.

What should the founder verify before signing the lease and buying the equipment?

Founder checklist

Before you lock in the lease or order the build-out, prove the class mix can get near the $331K monthly break-even line. If demand, staffing, and cash do not clear that bar, the fixed load is too heavy.

1Pre-Sales$331K/mo

Verify booked demand across preschool tumbling, recreational classes, competitive team, and adult acrobatics can get near this break-even target before you sign.

2Rent Load$6.5K/mo

Check that the monthly rent still works at Year 1 occupancy of 45%, because this fixed cost starts on day one and does not wait for fill rates.

3Margin Stack81% CM

Test the Year 1 variable load at 19% of revenue, which leaves an 81% contribution margin before fixed costs and wages; keep marketing near the modeled 8% until conversion is proven.

4Coach Roster5 FTE

Confirm the Year 1 team of 1 gym director, 1 head coach, 2 assistant coaches, and 1 front desk coordinator can cover the schedule without adding labor too early.

5Cash Need$884K

Hold at least the Month 1 minimum cash need of $884K, because payroll and build-out hit before enrollment has time to settle.

6Equipment Build$87K

Verify the $87K equipment build for the spring floor, tumble track, landing mats, bars, vault table, foam pit, furniture, and signage is funded before opening.