Acupuncture Clinic Break-Even Analysis: $44K Monthly Revenue

Break-Even Metric Cards

Fixed costs $8.1K/mo Clinic overhead base

Contribution margin 83% After variable costs

Break-even revenue $9.8K/mo Revenue to cover fixed

Break-even timing Month 26 Model break-even point

Break-Even Calculator

Break-even calculator

Test whether monthly revenue covers direct costs and the clinic's fixed cost base.

Lean Base Full

Monthly revenue Revenue is the money in before direct costs and overhead. $ Lower sales Higher sales Variable expenses These costs move with treatment volume, like supplies, marketing, and payment fees. $ Lower direct cost Higher direct cost

Money available to cover fixed costs $102,924 $119,265 revenue - $16,341 variable expenses

Margin ratio

86%

Covers fixed costs

Yes

Fixed monthly costs This is the clinic's monthly overhead before any profit. $ Lower overhead Higher overhead

Break-even chart Revenue Total costs

Which acupuncture clinic expenses are fixed, and which move with appointment volume?

Cost classification

Break-even is only useful if each expense behaves like the model says it does. The big trap is payroll: salaried practitioners add in staffing steps, not one needle visit at a time.

Expense	Cost	Break-Even Treatment	Common Mistake
Clinic Lease	Fixed	Include $5,500 per month before calculating required treatment revenue.	Tying rent to patient visits when it stays due either way.
Utilities	Semi-variable	Start with the $750 monthly base, then watch usage as rooms run longer.	Treating utilities as fully fixed during higher appointment volume.
EHR & Scheduling Software	Semi-fixed	Model the $450 monthly charge as stable until provider count or plan level changes.	Spreading software as a tiny per-visit fee and missing plan jumps.
Clinical Supplies	Variable	Apply the first-year 4.5% of revenue rate to each treatment revenue dollar.	Budgeting needles, linens, and disposables as a flat monthly amount.
Herbal Formulas	Variable	Apply the first-year 3.0% of revenue rate when related services are sold.	Including herbs in fixed overhead before patient demand exists.
Marketing & Advertising	Variable	Use the first-year 7.0% of revenue rate as demand-building spend.	Locking marketing at one number while revenue ramps.
Payment Processing Fees	Variable	Apply the first-year 2.5% of revenue rate to paid appointments.	Forgetting card fees when estimating contribution per treatment.
Licensed Acupuncturist Payroll	Semi-fixed	Add salary capacity in steps as FTE rises from 3.0 in Year 1 to 9.0 in Year 5.	Treating all practitioner pay as per-visit labor.

How does break-even change from a lean opening clinic to a full-utilization clinic?

Scenario table

Lean is still below break-even, the base case is roughly at balance, and the full case has a clear cushion because revenue grows faster than fixed clinic payroll and overhead.

Planning assumptions only; actual break-even will move with visit mix, staffing, and clinic overhead.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean opening clinic	$354K	$60K	$369K	83%	-$75K	Still short of break-even, so cash burn remains high.
Base clinic	$540K	$82K	$452K	85%	$6K	Essentially at break-even, with only a small monthly cushion.
Full utilization clinic	$1,339K	$169K	$762K	87%	$408K	Comfortably above break-even, so fixed costs are well covered.

What breaks the Year 2 break-even plan for an acupuncture clinic?

Stress test

Year 2 is only slightly above break-even, so small slips matter. A 10% revenue drop, a 10% rise in fixed costs, or a 3-point margin hit can push the clinic back into loss.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change to Year 2 revenue, margin, or fixed costs.	$533,000	$6,000 cushion	Barely positive; the cushion is thin.
Revenue shortfall	Revenue falls 10% from the Year 2 plan.	$533,000	$40,000 gap	Weaker booked visits tip it into loss.
Fixed cost rise	Fixed costs increase 10% above the Year 2 plan.	$586,000	$39,000 gap	Added overhead burns through the cushion.
Margin pressure	Variable expenses rise 3 points, cutting margin to 81.8%.	$553,000	$10,000 gap	Higher fees or weaker pricing squeeze margin.
Combined pressure	Revenue falls 10%, fixed costs rise 10%, and margin drops 3 points.	$608,000	$99,000 gap	All three pressures together create a real loss.

Can this clinic fill enough treatment slots before you sign the lease and hire the first team?

Founder checklist

Before you sign the $5,500 lease, prove the clinic can book enough visits to cover monthly overhead. Keep the $110K launch build separate from break-even math, because one-time setup costs do not pay the rent.

1Demand proof415 visits/mo

Verify the pipeline can fill about 415 launch-year visits a month and support the model's 3,305 Year 1 visits and 5,028 Year 2 visits, or the lease and payroll will outrun demand.

2Fixed load$8.1K/mo

The recurring clinic bills already run about $8.1K a month, including the $5,500 lease, so make sure that load works before you commit.

3Margin mix83% CM

Keep contribution margin (revenue left after variable costs) near 83%, with clinical supplies, herbal formulas, marketing, and payment fees together at about 17%, so break-even stays on track.

4Starter payroll$28.8K/mo

Budget Month 1 for the clinic director, 3 licensed acupuncturists, and 1 receptionist, and hold off on the clinic manager or marketing coordinator until booked visits justify the extra payroll.

5Build spend$110K

Keep the $110K of leasehold improvements, equipment, furniture, IT, signage, inventory, and security separate from monthly break-even math because it is a one-time launch outlay.

6Cash floor$559K

Hold at least $559K in cash, because the model bottoms out in Month 36 and payback takes 59 months.