Cryotherapy Center Break-Even Analysis: $296K Monthly Revenue

Fixed costs $25.4K Payroll plus overhead

Contribution margin 85.7% After variable costs

Break-even revenue $29.6K Monthly sales target

Break-even timing Month 13 First profit month

Break-even calculator

Use this to test whether monthly revenue clears variable expenses and the fixed cost base in a cryotherapy center.

Lean Base Full

Monthly revenue This is the top line that pays direct costs and overhead. $ Lower sales Higher sales Variable expenses These move with sessions and revenue volume. $ Lower costs Higher costs

Money available to cover fixed costs $46,762 $53,750 revenue - $6,988 variable expenses

Margin ratio

87%

Covers fixed costs

Yes

Fixed monthly costs This is the monthly overhead the center must cover. $ Lean overhead Heavier overhead

Break-even chart Revenue Total costs

Which expenses stay fixed, and which move with visit volume?

Cost classification

Break-even works only when slow-traffic bills stay fixed and visit-linked costs scale with sessions. Here, rent and core staffing drive the Month 13 break-even more than liquid nitrogen or card fees.

Expense	Cost	Break-Even Treatment	Common Mistake
Rent Facility	Fixed	Use $7,000 per month as due even when visits are low.	Lowering rent when traffic misses plan.
Utilities Electricity Water	Semi-variable	Use the $1,500 monthly base, then watch usage as sessions rise.	Treating the full bill as avoidable in slow months.
Booking CRM Software	Semi-fixed	Use $400 per month until scale requires a higher plan or add-ons.	Modeling software as a per-visit charge.
Equipment Maintenance	Semi-fixed	Use $600 per month, with step-ups when capacity or service needs rise.	Assuming upkeep disappears when bookings dip.
Payroll	Semi-fixed	Use about $14.2k per month in the first operating year, based on scheduled staff.	Cutting wages in line with every missed visit.
Liquid Nitrogen Supply	Variable	Use 4.0% of revenue in the first year, falling to 3.2% by Year 5.	Forgetting session volume drives supply usage.
Marketing & Promotions	Variable	Use 7.0% of revenue in the first year, tapering to 4.0% by Year 5.	Locking marketing spend as if it cannot flex.
Payment Processing Fees	Variable	Use 2.5% of revenue because card fees move with paid visits and sales.	Leaving processor fees out of contribution margin.

How does break-even shift from lean launch to full utilization at a cryotherapy center?

Scenario table

As visits rise, rent, payroll, and equipment get spread over more sales, so the break-even line moves from a launch gap to a solid cushion. Higher volume also pushes up supply use and staffing load, but fixed overhead gets absorbed better.

Planning case only; results will move with visit mix, staffing, and pricing.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean launch case	$188k	$171.9k	$25.4k	8.6%	-$9.3k	Below break-even; the launch gap is still wide.
Base case	$528k	$482.1k	$27.0k	8.7%	$18.9k	Above break-even; this is the first clear cushion.
Full utilization case	$907k	$826.9k	$28.7k	8.8%	$51.4k	Strong cushion; fixed overhead is absorbed better.

What breaks the break-even plan for a cryotherapy center?

Stress test

Year 1 breaks fast if sales slip or costs creep up. Base break-even is about $296,000 a month; a 10% revenue miss creates about a $30,000 gap, a 10% fixed-cost jump lifts break-even to about $326,000, and variable pressure pushes it to about $314,000.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change from the base Year 1 plan.	$296,000	$0 gap	You have no cushion yet.
Revenue shortfall	Sales run 10% below the base break-even level.	$296,000	$30,000 gap	A small miss opens a real monthly cash hole.
Fixed-cost pressure	Fixed costs rise 10% to $279,000.	$326,000	$30,000 gap	Higher rent, payroll, or overhead lifts the launch bar.
Margin pressure	Variable expenses rise to 193% of revenue.	$314,000	$18,000 gap	Each sale contributes less, so break-even moves out.
Combined pressure	Sales miss by 10% and fixed costs rise 10%.	$326,000	$60,000 gap	You need cash cushion before Month 13.

Is this cryotherapy center ready to sign the lease and buy equipment?

Founder checklist

Not yet unless local demand can move from 20 visits a day in Year 1 to 40 in Year 2. That has to support $7,000 rent, about $14.2k in monthly launch payroll, and the $316.5k equipment and buildout spend while keeping cash near the $537k model reserve.

1Visit Ramp20→40/day

Prove you can lift visits from 20 a day in the first operating year to 40 a day in Year 2 before you commit to a lease.

2Fixed Load$11.2k/mo

Verify the $7,000 lease still works with $1,500 utilities, $750 insurance, $400 software, $600 maintenance, $250 supplies, and $700 professional services.

3Unit Margin85.7%

Check that liquid nitrogen, liners, marketing, and payment fees stay near 14.3% of sales so the center keeps about 85.7% to cover fixed costs and cash recovery.

4Price Mix$35-$65

Test whether local buyers will pay $35 for localized sessions, $65 for whole-body sessions, $55 for packages, and $45 for memberships in Year 1.

5Staffing Ramp3.5 FTE

Confirm the launch team of one manager, two technicians, half a front desk role, and half a marketing role can handle the opening volume without pushing payroll past the plan.

6Cash Reserve$537k

Keep cash near the model's $537k floor because breakeven lands in Month 13 and payback takes 34 months, so a thin buffer makes the opening period fragile.