Plyometric Box Jump Platform Break-Even: Month 14 Target

Fixed costs $9.6K/mo Overhead base

Contribution margin 80.2% After variable costs

Break-even revenue $12.0K/mo Monthly target

Break-even timing Month 14 Launch ramp

Break-even calculator

Test how monthly sales, variable costs, and fixed costs line up with break-even for a box jump platform retailer.

Lean Base Full

Monthly revenue Revenue sets the margin pool that covers overhead. $ Low sales High sales Variable expenses Direct costs like materials, freight, and card fees rise with sales. $ Low costs High costs

Money available to cover fixed costs $41,236 $51,417 revenue - $10,181 variable expenses

Margin ratio

80%

Covers fixed costs

$14,000 short

Fixed monthly costs Monthly overhead must be covered before profit starts. $ Low overhead High overhead

Break-even chart Revenue Total costs

Which box platform expenses are fixed, variable, semi-variable, or semi-fixed at break-even?

Cost classification

Break-even lands in Month 14, so cost labels matter. Treat revenue-linked costs as variable and monthly commitments as fixed, or you’ll overstate margin and underfund the $580k minimum cash need.

Expense	Cost	Break-Even Treatment	Common Mistake
Direct Manufacturing and Material Costs	Variable	Apply at 11.0% of first-year revenue; it moves with units sold and sales mix.	Treating inventory buys as profit and loss instead of cash tied to sell-through.
Freight Inbound and Quality Control	Variable	Apply at 3.0% of first-year revenue; each unit shipped into stock carries this burden.	Leaving inbound freight in overhead, which inflates gross margin.
3PL Fulfillment and Last Mile Shipping	Variable	Apply at 4.0% of first-year revenue; it rises with shipped orders.	Modeling shipping as flat while order volume scales.
Payment Gateway and Transaction Fees	Variable	Apply at 1.8% of revenue; every card transaction reduces contribution margin.	Using gross sales as cash collected before card fees.
E-commerce Platform Subscription	Fixed	Include $2,500 per month from Month 1 through Month 60.	Spreading it per order and hiding the monthly cash floor.
General Liability Insurance	Fixed	Include $3,000 per month across the planning range.	Dropping insurance before launch because it doesn’t track sales.
Committed Payroll	Semi-fixed	Model by role and FTE; staffing steps up when service and sales capacity are added.	Using a smooth percentage of revenue instead of hiring steps.
Paid Marketing Budget	Semi-variable	Use the $120,000 first-year budget with $65 CAC to estimate new customers.	Locking spend without updating customer volume when CAC changes.

How does break-even shift from a lean launch to a fuller build for box jump platform sales?

Scenario table

As revenue scales, fixed payroll and marketing spread over a larger base, so break-even gets easier to hold. The lean case still burns cash, the base case clears the line, and the full case builds a real cushion.

Planning assumptions can shift with mix, freight, and payroll timing, so treat this as a decision tool, not a guarantee.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean run-rate, Year 1	$51.4k	$15.0k	$50.4k	70.9%	-$14.0k	Below break-even; cash burn stays high.
Base run-rate, Year 2	$96.8k	$25.7k	$63.8k	73.4%	$7.3k	Above break-even, but the cushion is still thin.
Full run-rate, Year 3	$174.3k	$40.7k	$71.7k	76.7%	$62.0k	Comfortably above break-even with room for slower months.

What pushes this box jump platform business past break-even?

Stress test

The plan is close to break-even: about $617,000 in Year 1 revenue versus roughly $629,000 needed, so the cushion is only $12,000. A sales miss, higher freight, or a 3-point margin drop can turn that into a much bigger cash squeeze.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change.	$629,000	$12,000 gap	Only a thin cushion before the plan slips.
Revenue shortfall	Year 1 revenue slips to $514,000.	$629,000	$115,000 gap	A slower launch leaves little room for ad spend and freight.
Fixed-cost pressure	Monthly fixed costs rise by $5,000.	$691,000	$74,000 gap	The Year 2-style cost step-up needs faster sales.
Margin pressure	Variable expenses rise 3 points to 22.8% of revenue.	$653,000	$36,000 gap	Higher freight, damage, or discounts push break-even up.
Combined pressure	Revenue falls to $514,000, margin drops to 77.2%, and fixed costs rise to $554,000.	$671,000	$157,000 gap	A small miss becomes a real cash burn problem.

What should the founder verify before locking inventory, payroll, and ad spend for plyometric box jump platforms?

Founder checklist

Before you lock inventory, payroll, software, and paid traffic, prove the Year 1 basket can land near $329 AOV, CAC can stay near $65, and unit contribution stays near 81%. If cash cannot cover about $580K through Month 14, the model is not ready.

1AOV test$329 AOV

Confirm the first-year basket really lands near $329 from 1.20 units per order and the stated product mix, because lower basket size cuts revenue per order fast.

2CAC test$65 CAC

Check paid traffic can hold customer acquisition cost near $65 on the $120K Year 1 marketing budget, or each spend dollar buys fewer customers.

3Unit margin81% CM

Verify variable cost stays near 18.8% total, made up of 11.0% materials, 3.0% inbound and quality control, 4.0% fulfillment, and 1.8% payment fees.

4Fixed load$40.4K/mo

At Year 1 staffing, fixed burn is about $40.4K a month before variable costs, so delay semi-fixed hires if order volume stays below 191 orders per month.

5Cash runway$580K to M14

Keep at least $580K of cash available through Month 14, because that is the model’s low point and the breakeven month too.

6Site ready$45K build

Make sure checkout, tracking, and return and damage rules are ready before the $45K website build and paid traffic start, and keep full SKU depth off until product mix is proven.