Dating Service Break-Even Analysis: $108K Monthly Revenue

Fixed costs $67.1K Monthly run rate

Contribution margin 86% After variable spend

Break-even revenue $78.4K Needed monthly sales

Break-even timing Month 19 Launch ramp

Break-even calculator

Use this to test whether monthly revenue covers variable expenses and the fixed monthly cost base.

Lean Base Full

Monthly revenue Revenue is the top line that funds the rest of the month. $ Low sales High sales Variable expenses These are direct costs that rise as revenue grows. $ Low direct cost High direct cost

Money available to cover fixed costs $68,400 $80,000 revenue - $11,600 variable expenses

Margin ratio

86%

Covers fixed costs

Yes

Fixed monthly costs This is the monthly cost base contribution margin must cover. $ Lean overhead Heavy overhead

Break-even chart Revenue Total costs

Which expenses are fixed and which move with sales for this matchmaking business?

Cost classification

Break-even gets unreliable when recurring overhead, usage-linked spend, and cash-only setup items sit in the same bucket. Keep operating costs in the model, and keep setup spend like $150,000 platform development out of monthly break-even.

Expense	Cost	Break-Even Treatment	Common Mistake
CEO salary	Fixed	Use $180,000 per year, or $15,000 per month, as fixed overhead from Month 1 through Month 60.	Treating founder payroll as optional after launch.
Lead Software Engineer	Semi-fixed	Model staffing in steps as full-time equivalent headcount rises from 1.0 in the first year to 3.0 in Year 5.	Smoothing hiring into a pure percentage of revenue.
Office rent	Fixed	Include $3,000 per month as recurring overhead across the planning range.	Dropping rent from break-even because it does not serve users directly.
General software licenses	Fixed	Include $1,000 per month in fixed overhead before calculating the revenue needed to break even.	Classifying core tools as variable just because usage may grow later.
Server hosting and infrastructure	Variable	Apply 4.0% of revenue in the first year, falling to 2.0% by Year 5.	Using a flat dollar amount when traffic and revenue drive usage.
Payment processing fees	Variable	Apply 2.5% of revenue each year because fees move with paid orders and subscriptions.	Leaving processing out of contribution margin.
Customer support Tier 1	Variable	Apply 3.0% of revenue in the first year, tapering to 2.0% as operations improve.	Putting all support inside fixed payroll and missing volume pressure.
Seller and buyer acquisition budgets	Semi-variable	Tie spend to acquisition volume using first-year CAC of $50 for sellers and $30 for buyers.	Mixing acquisition spend with one-time setup cash such as core server infrastructure.

How does break-even change across lean, base, and full dating service scenarios?

Scenario table

Break-even gets easier as the mix shifts toward relationship-focused users and CAC keeps easing. The model moves from a Year 1 loss to near break-even in Year 2 and a wider cushion in Year 3, with the break-even signal landing in Month 19.

Planning figures only; actual break-even will move with CAC, mix, and retention.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean launch mix	$1.02M	$147K	$925K	85.5%	-$57K	Year 1 is still cash negative, so CAC and retention need work.
Base Year 2 mix	$1.52M	$202K	$1.32M	86.7%	$1K	Month 19 is the break-even test; keep the relationship-focused mix rising.
Full Year 3 scale	$2.17M	$260K	$1.78M	88.0%	$136K	Year 3 gives the widest cushion, if paid acquisition stays efficient.

What breaks the break-even plan for this dating service?

Stress test

Break-even is tight once CAC climbs or repeat orders slow. The base plan needs about $1,081,000 in monthly revenue to cover $925,000 of fixed costs at an 85.5% contribution margin, so a small miss quickly turns into a loss.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change.	$1,081,000	$0 gap	No cushion if CAC rises or repeat orders soften.
Revenue shortfall	Monthly revenue lands 10% below break-even, or about $973,000.	$1,081,000	$92,000 gap	A small demand miss already burns cash fast.
Fixed-cost pressure	Fixed costs rise 10% to about $1,017,000 a month.	$1,189,000	$108,000 gap	Overhead inflation pushes the hurdle out of reach.
Margin pressure	Variable costs rise 5 points, cutting contribution margin to 80.5%.	$1,149,000	$68,000 gap	Weaker paid conversion or slower repeat orders raise break-even.
Combined pressure	Revenue slips, fixed costs rise 10%, and margin tightens.	$1,315,000	$234,000 gap	Seller CAC above $50 or buyer CAC above $30 turns risk sharp.

Can you prove break-even before you sign the lease and scale paid acquisition?

Founder checklist

Don’t lock in a lease, hire ahead, or push paid growth until the model can carry Month 19 break-even. With minimum cash at -$211K in Month 18 and Year 1 EBITDA at -$682K, the first test is runway, then unit economics.

1Runway CushionMonth 18 / -$211K

Confirm cash lasts through Month 19, because the model bottoms at -$211K in Month 18 before it reaches break-even.

2Launch Demand2,000 / 6,667

Test whether Year 1 spend can buy about 2,000 sellers and 6,667 buyers at $50 and $30 CAC, or paid launch math breaks.

3Contribution Margin85.5% CM

Keep variable costs near 14.5% of revenue, since 4.0% hosting, 2.5% processing, 3.0% support, and 5.0% campaign management drive the margin.

4Seller Mix$16.10 blended/mo

Verify the seller mix stays close to 50% casual, 30% serious, and 20% niche, or the $10, $25, and $18 plans will miss the model.

5Buyer Mix$11.60 blended/mo

Keep buyers near 40% explorers, 40% relationship focused, and 20% activity partners, because that mix supports the $8, $15, and $12 plans.

6Overhead Load$67.5K/mo

Don’t add office space or premium service labor until recurring revenue covers the $3K rent, $25K setup, and current payroll and fixed bills, plus customer success can handle the load.