Curling Rink Break-Even Analysis: About $71K Monthly Revenue

Fixed costs $43.4K/mo Core overhead base

Contribution margin 93% After variable spend

Break-even revenue $46.7K/mo Monthly target

Break-even timing Month 14 Cash break-even

Break-even calculator

Use this calculator to test monthly revenue against variable expenses and fixed costs for a curling rink.

Lean Base Full

Monthly revenue Revenue sets the cash available to cover variable and fixed costs. $ Lower sales Higher sales Variable expenses These rise with activity and cut into margin fast. $ Lower costs Higher costs

Money available to cover fixed costs $71,188 $87,792 revenue - $16,604 variable expenses

Margin ratio

81%

Covers fixed costs

Yes

Fixed monthly costs This is the monthly cost base break-even must cover. $ Lower fixed Higher fixed

Break-even chart Revenue Total costs

Which expenses stay fixed, and which move with sales at this ice facility?

Cost classification

The Month 14 break-even target only holds if fixed expenses stay out of per-visit math and true variable items move with sales. Misclassify the ice plant load, staffing steps, or food costs, and the model will overstate margin.

Expense	Cost	Break-Even Treatment	Common Mistake
Facility Lease	Fixed	Use $15,000 per month in every operating month.	Spreading rent by ice sheet hour and hiding slow-month risk.
Property Taxes	Fixed	Include $2,500 per month before any volume margin.	Leaving taxes out until the facility reaches normal bookings.
Utilities	Semi-variable	Start with the $8,000 monthly base and stress test heavier ice load.	Treating refrigeration, gas, water, and power as fully fixed.
General Maintenance & Repairs	Semi-fixed	Model the $1,800 monthly baseline, plus repair shock cases.	Assuming repairs rise smoothly with each booking.
General Manager and Head Ice Technician	Fixed	Carry the $155,000 annual salary base, or about $12,917 per month.	Cutting core management and ice labor in the break-even month.
Curling Instructor	Semi-fixed	Use 1.0 FTE in the first year and 1.5 FTE in the second year.	Modeling instruction labor as a per-class commission.
Food & Beverage COGS	Variable	Apply the first-year 50% assumption against food and beverage sales.	Counting bar revenue at full sales value instead of gross margin.
Marketing & Promotions	Variable	Apply the first-year 40% assumption to activity-driven demand spend.	Locking promotion spend as fixed even when volume changes.

How does break-even change from a lean Year 1 ramp to a full Year 3 use case for this curling rink?

Scenario table

Year 1 still sits below break-even because ramp revenue does not fully cover staffed ice, utilities, and lease costs. By Year 2, the model moves positive as sheet-hour density and recurring leagues spread fixed costs better.

Planning scenarios based on model assumptions, not guaranteed results.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean Year 1 ramp	$62.2K	$11.0K	$58.0K	82%	-$6.8K	Still below break-even; sheet-hour density needs to rise.
Base Year 2 case	$87.8K	$16.6K	$62.8K	81%	$8.4K	Crosses break-even, but the cushion is still thin.
High-use Year 3 case	$114.9K	$21.8K	$69.9K	81%	$23.2K	Clear cushion; recurring leagues carry the break-even result.

What breaks the curling rink’s break-even plan?

Stress test

The plan is most exposed to lower sheet use and higher fixed burn. A 10% revenue miss, a 25% utility jump, or 0.5 more instructor FTE each push break-even higher fast.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change.	$707K	$85K gap	Sales still need to climb to cover fixed burn.
Revenue shortfall	Year 1 revenue falls 10% to about $560K.	$707K	$147K gap	Weak league renewals and empty weekday sheets widen the loss.
Fixed-cost pressure	Utilities rise 25% on the $8K monthly line.	$732K	$110K gap	Power and water spikes hit break-even even if sales hold.
Margin pressure	Contribution margin drops 5 points from higher variable spend.	$753K	$131K gap	Food, pro shop, and event margin slip slows the path to break-even.
Combined pressure	Revenue falls 10%, utilities rise 25%, and staffing adds 0.5 instructor FTE.	$758K	$198K gap	That mix turns a manageable miss into a material break-even gap.

Can this curling rink clear break-even before you sign the lease and buy the ice plant?

Founder checklist

Don’t sign the lease or order the ice plant until the rink can carry the base burn, hit the launch demand mix, and survive the Month 13 cash dip. In this model, break-even lands in Month 14, so the pre-commitment test is whether pre-sales and early revenue cover the ramp.

1Fixed Load$57.2K/mo

Check the building can support $30.5K a month of fixed overhead plus the $320K Year 1 payroll, because that base burn has to be covered before any upside shows up.

2Launch Demand350/600/2,500 + $38K

Pre-sell 350 league memberships, 600 class participants, and 2,500 sheet hours, and lock the $25K corporate events target, $10K sponsorships, and $3K locker rentals so opening demand is not just rink time.

3Contribution92.7% CM

Contribution margin, or the cash left after variable costs, stays around 92.7% on the model mix if F&B COGS stays at 5.0%, pro shop COGS at 2.0%, marketing at 4.0%, and cleaning at 1.5%.

4Capex Scope$855K

Lock the ice plant scope before you spend the $350K refrigeration budget, then price the $80K stone sets, $120K resurfacer, and $150K fit-out so launch capex does not drift.

5Payroll Ramp$320K

Keep Year 1 staffing at the modeled levels, since the manager, head technician, instructor, lounge staff, and front desk team already total $320K and the assistant tech starts later.

6Cash Cushion$23K

Protect cash so you can reach the Month 13 low point, because minimum cash falls to $23K before the model turns break-even in Month 14.