Concrete And Masonry Break-Even Revenue: $53K Per Month

Fixed costs $42.7K/mo Year 1 monthly base

Contribution margin 80% After variable costs

Break-even revenue $53.3K/mo Monthly target

Break-even timing Month 2 First profit month

Break-even calculator

This calculator shows whether monthly revenue covers direct costs and the fixed cost base.

Lean Base Full

Monthly revenue Revenue sets the pool that pays direct costs and fixed overhead. $ Low sales High sales Variable expenses Use direct costs that move with jobs, like materials, subcontractors, and fuel. $ Low direct costs High direct costs

Money available to cover fixed costs $137,500 $174,000 revenue - $36,500 variable expenses

Margin ratio

79%

Covers fixed costs

Yes

Fixed monthly costs This is the monthly overhead your contribution margin has to cover. $ Lean overhead Heavy overhead

Break-even chart Revenue Total costs

Which concrete and masonry expenses are fixed, and which move with sales?

Cost classification

Break-even works only if each expense follows its real behavior. Materials and job support move with revenue, while rent and base premiums stay flat, so mixing them up can make Month 2 break-even look safer than it is.

Expense	Cost	Break-Even Treatment	Common Mistake
Material Costs	Variable	Model at 12.0% of first-year revenue for concrete, brick, block, stone, and related job materials.	Treating materials like a fixed monthly budget instead of tying them to sold work.
Subcontractor Fees	Variable	Model at 5.0% of first-year revenue when outside crews or specialty trades support jobs.	Assuming subcontractors are a standing monthly charge even when job volume changes.
Equipment Fuel & Maintenance	Variable	Model at 3.0% of first-year revenue because usage rises with sitework, hauling, and machine hours.	Calling it fixed just because the trucks and equipment are already owned.
Office Rent	Fixed	Include $3,000 per month from Month 1 through Month 60 in monthly break-even overhead.	Spreading rent across jobs and hiding the cash needed before enough work is booked.
General Liability Insurance	Fixed	Include $800 per month as base coverage within the relevant planning range.	Removing insurance from break-even because it does not attach to one specific job.
Workers Compensation Base Premium	Fixed	Include $1,500 per month as a recurring base premium for operating break-even.	Modeling the base premium as fully variable with labor hours.
Administrative Software	Fixed	Include $350 per month for estimating, scheduling, billing, and office workflow.	Ignoring small recurring tools that still raise the monthly revenue floor.
Field Salaries	Semi-fixed	Hold crew payroll steady until capacity steps up, then add the next foreman, mason, or laborer layer.	Dividing all crew wages by each job and treating payroll as fully variable.

How does break-even change from lean to base to full project volume?

Scenario table

As project volume rises, the gross margin holds up better, so operating break-even moves up from about $53.3k to about $99.5k in monthly revenue. Cash break-even can still come later if collections slow, retainage builds, or equipment cash outlays hit hard.

Planning assumptions only; actual break-even can shift with payment timing, retainage, and equipment cash outlays.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean residential mix	$79.2k	$15.8k	$42.7k	80%	$20.7k	Clear cushion, but the margin is still sensitive to slow billing.
Base mixed-project plan	$174.0k	$30.5k	$61.2k	82.5%	$82.4k	Well above break-even, with room to absorb normal job swings.
Full utilization mix	$283.6k	$42.5k	$84.5k	85%	$156.6k	Strong cushion, but cash can still tighten if receivables lag.

What breaks the break-even plan if jobs slow or costs rise?

Stress test

This plan clears overhead in the base case, but the cushion shrinks fast if revenue slips or if fuel, materials, and subcontractor use push variable costs up. The combined stress case leaves only about $600 of room.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change.	$53,400	About $25,800 cushion	Base revenue clears overhead with room to spare.
Revenue shortfall	Monthly revenue falls 20%.	$53,400	About $9,900 cushion	The plan still works, but the buffer gets much thinner.
Fixed-cost increase	Fixed payroll and overhead rise 10%.	$58,700	About $20,500 cushion	Higher overhead lifts the line fast, so fixed cost control matters.
Margin pressure	Variable costs rise from 20% to 25% of revenue.	$56,900	About $22,300 cushion	Fuel, materials, and subcontractor reliance can push break-even up.
Combined pressure	Revenue falls 20%, variable costs rise to 25%, and fixed costs rise 10%.	$62,700	About $600 cushion	One small miss on pricing or crew use can flip profit to loss.

Can this concrete and masonry business cover the lease, crews, and equipment before you lock in the buildout?

Founder checklist

Do not sign the lease until booked work can cover the $42.7K monthly overhead and payroll load, and until the pipeline can push revenue above the $53.3K break-even line. Month 5 cash bottoms at $743K, so the launch has to stay liquid while trucks, tools, and crews ramp.

1Backlog Cover$53.3K/mo

Verify signed and likely jobs can clear monthly break-even revenue before you lock in new rent or crew commitments.

2Lease Load$42.7K/mo

Make sure the $3,000 rent fits inside the full monthly fixed load, or the shop needs more work just to stand still.

3Margin Mix80% CM

Check that materials at 12%, subcontractors at 5%, and fuel and maintenance at 3% still leave enough contribution margin to fund payroll and rent.

4Crew Ramp6.5 FTE

Confirm Year 1 staffing of 1 owner, 1 foreman, 2 skilled masons, 2 laborers, and 0.5 admin matches the work in hand before you add more heads.

5Cash Cushion$743K

Protect the Month 5 minimum cash need, because trucks, tools, and payroll pull cash down before collections catch up.

6Launch Demand$750/mo

Tie the base marketing spend to booked estimates and close rates first, so sales spend scales only after the funnel can support larger projects.