Comedy Club Break-Even Analysis: $66K Monthly Revenue Target

Fixed costs $53.7K/mo Overhead plus payroll

Contribution margin 89.9% After variable costs

Break-even revenue $59.7K/mo Revenue target

Break-even timing Month 2 Opening-year point

Break-even calculator

Test monthly revenue, variable expenses, and fixed costs against break-even for a live comedy venue.

Lean Base Full

Monthly revenue Revenue from tickets, food, events, and side income sets the margin available for fixed costs. $ Lower sales Higher sales Variable expenses Food inventory, performer fees, and marketing rise as sales and shows grow. $ Lower direct costs Higher direct costs

Money available to cover fixed costs $122,233 $161,833 revenue - $39,600 variable expenses

Margin ratio

76%

Covers fixed costs

Yes

Fixed monthly costs Lease, wages, utilities, and other overhead must be covered every month. $ Lower overhead Higher overhead

Break-even chart Revenue Total costs

Which comedy club expenses stay fixed, and which move with attendance, show count, and bar sales?

Cost classification

Break-even works only if each expense behaves the way the model says it behaves. Treat rent as fixed, food and performer fees as sales-linked, and show-night services as step changes when crowds grow.

Expense	Cost	Break-Even Treatment	Common Mistake
Venue Lease Payment	Fixed	Model as $10,000/month overhead from Month 1 through Month 60.	Treating rent as flexible when ticket sales are soft.
Utilities	Semi-fixed	Start with $2,500/month, then review once show count and kitchen use rise.	Ignoring higher power, water, and cooling on busy show nights.
Business Insurance	Fixed	Model as $800/month within the normal monthly planning range.	Tying insurance directly to ticket count.
Security Services	Semi-fixed	Use $1,500/month as the base, with step-ups for larger crowds or late shows.	Forgetting bigger audiences may need more coverage.
Cleaning Services	Semi-fixed	Use $1,000/month as the base, then add coverage as show volume expands.	Undercounting cleanup after late shows and food service.
POS & Software Subscriptions	Fixed	Model as $400/month unless the subscription tier changes.	Treating all software spend as per-ticket only.
Food & Beverage Inventory	Variable	Model at 9.2% of revenue in the first year, improving to 8.4% by Year 5.	Missing waste, spills, staff meals, and comps.
Bar Staff	Semi-variable	Base first-year staffing is $70,000 annually, with labor flexing by show-night demand.	Staffing slow nights like sold-out weekends.

How does break-even shift from a lean opening-year ramp to a base run-rate and a full-house year?

Scenario table

Higher sales volume pushes more dollars through a mostly fixed room, so break-even stays in a tight band even as profit grows. The main change is staffing, which lifts the monthly cost base from about $54k in lean to about $63k in base and full.

Planning case only; actual results will move with attendance, spend, and labor use.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean Year 1 ramp	$92.7k	$17.4k	$53.7k	81.2%	$21.6k	Needs about $66k a month to cover the room.
Base Year 3 scale	$161.8k	$29.3k	$63.2k	81.9%	$69.4k	Still covers fixed load; break-even sits near $77k a month.
Full Year 5 mature scale	$249.3k	$43.1k	$63.2k	82.7%	$143.0k	Full house gives the widest cushion; break-even is near $76k a month.

What breaks the comedy club’s break-even cushion?

Stress test

At the current plan, break-even is about $73,000 a month, leaving about $19,700 of cushion. A $10,000 revenue miss, a $1,000 overhead bump, or a 1-point margin slip can eat that fast, especially before the Month 6 cash low of $499K.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change to the base case.	$73,000	$19,700 cushion	The plan clears break-even, but the cushion is not wide.
Revenue shortfall	Monthly revenue misses plan by $10,000.	$73,000	$9,700 cushion	One miss cuts the cushion by about half.
Fixed-cost pressure	Monthly overhead rises by $1,000.	$74,200	$18,500 cushion	Rent or staffing creep pushes break-even up fast.
Margin pressure	Variable costs rise by 1 percentage point.	$73,900	$18,800 cushion	Lower drink attach or higher performer fees thin the margin.
Combined pressure	Revenue misses by $10,000, overhead rises by $1,000, and variable costs rise by 1 point.	$75,200	$7,500 cushion	That leaves very little room before the Month 6 cash trough.

Can this comedy club clear break-even before you sign the lease and fund the build-out?

Founder checklist

Only move forward if the lease, staffing, and opening plan can support the model’s $661K monthly break-even target. Month 2 break-even is a target, not a promise, so the first year has to hit 16,000 tickets, 12,800 food and beverage orders, and 10 private events.

1Lease Load$661K/mo

Verify the lease and fixed overhead can support the model’s $661K monthly break-even target before you sign, because rent and payroll must clear that bar.

2Demand Proof16,000 / 12,800 / 10

Check that Year 1 can really sell 16,000 tickets, 12,800 food and beverage orders, and 10 private events, because that demand base has to exist before the room fills.

3Price Fit$35 / $40

Test whether a $35 ticket and a $40 food and beverage order fit the local crowd, because price sets how fast each show turns into cash.

4Margin Mix9.2% / 7.6% / 2.0%

Keep food and beverage inventory near 9.2%, performer fees near 7.6%, and marketing near 2.0%, or contribution margin will not cover the fixed load.

5Staffing Ramp$435K

Build the talent calendar before you hire the Booker / Talent Manager, because Year 1 payroll is $435K and the rooms have to justify it.

6Cash Runway$499K / $550K

Treat Month 2 break-even as a target, and keep cash for the $499K Month 6 low point plus the $550K build-out package.