Diagnostic Imaging Center Break-Even: About $192K Monthly Revenue

Fixed costs $75.2K Base overhead

Contribution margin 83.5% After variable costs

Break-even revenue $90.1K Monthly target

Break-even timing Month 1 Launch month

Break-even calculator

Test whether monthly imaging revenue covers variable costs and fixed overhead.

Lean Base Full

Monthly revenue Revenue is the money in before direct costs and overhead. $ Low sales High sales Variable expenses These rise with volume, like fees, supplies, and referral spend. $ Low costs High costs

Money available to cover fixed costs $812,500 $1,267,500 revenue - $455,000 variable expenses

Margin ratio

64%

Covers fixed costs

Yes

Fixed monthly costs This is the monthly overhead you must cover before profit starts. $ Lean base Heavy base

Break-even chart Revenue Total costs

Which diagnostic imaging center expenses are fixed and which move with scan volume?

Cost classification

Break-even only works when fixed overhead stays out of contribution margin and scan-linked fees stay out of overhead. In the first operating year, recurring overhead starts at $75,200 per month before payroll, while variable clinical and selling costs run 16.5% of revenue.

Expense	Cost	Break-Even Treatment	Common Mistake
Facility Rent	Fixed	Include the full $30,000 monthly rent in fixed overhead from Month 1 through Month 60.	Spreading rent across scans and making low-volume months look safer than they are.
Utilities	Semi-variable	Start with the $6,500 monthly amount, then watch usage as scanner hours and patient flow rise.	Treating all power and cooling spend as flat when scan volume increases.
Equipment Service Contracts	Fixed	Carry the full $25,000 monthly service contract in fixed overhead for break-even.	Modeling scanner service like flexible spend that can be cut when volume dips.
Insurance Premiums	Fixed	Include the $8,000 monthly premium as fixed overhead, not a per-scan charge.	Forgetting that coverage is due even if the schedule is light.
Medical Consumables	Variable	Use 3.5% of revenue in the first year, declining to 3.1% by the mature year.	Using a flat dollar amount and overstating margin when scan mix changes.
Software Licensing RIS/PACS	Variable	Use 2.0% of revenue in the first year, declining to 1.6% by the mature year.	Treating revenue-linked imaging software fees as fixed admin software.
Billing & Collections Fees	Variable	Use 7.0% of revenue in the first year, declining to 6.2% by the mature year.	Ignoring billing friction and credentialing-driven delays when estimating collected revenue.
Technologist Payroll	Semi-fixed	Add payroll in FTE jumps as capacity rises, such as MRI technologists moving from 2.0 FTE in the first year to 5.0 FTE by Year 5.	Modeling technologist labor as fully flexible per scan instead of capacity added in steps.

How does break-even shift from lean launch to base scale to full capacity for this diagnostic imaging center?

Scenario table

Break-even gets easier as the center moves from launch to mature scale because fixed overhead is spread over more scan revenue, while the variable cost ratio slips from 16.5% to 14.1%. The risk shifts from opening ramp to staffing and utilization.

Planning assumptions only; actual results will move with case mix, payer mix, and throughput.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean launch mix	$988,975	$163,182	$160,200	83.5%	$665,593	Launch risk is covered with a wide cushion.
Base operating scale	$2,652,648	$405,855	$231,867	84.7%	$2,014,926	Staffing expansion still clears break-even by a lot.
Full mature scale	$4,663,352	$657,533	$286,450	85.9%	$3,719,369	Utilization and referral depth matter more than cost pressure.

What pressures can break the break-even plan for a diagnostic imaging center?

Stress test

The base plan clears break-even with room, but the cushion narrows fast if MRI fill slows, payer mix weakens, or service and referral costs creep up. The main risk is margin pressure, not the opening build-out.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change.	$306,563	$682,412 cushion	Launch revenue stays well above break-even.
Revenue shortfall	Revenue falls 10% to $890,078.	$306,563	$583,515 cushion	Slower referral flow still leaves room.
Fixed-cost pressure	Fixed costs rise 10% to $176,220.	$211,042	$777,933 cushion	Service-contract overages and overhead lift the floor.
Margin pressure	Variable expenses rise 3 percentage points.	$199,006	$789,969 cushion	Billing fees and referral spend need tight control.
Combined pressure	Revenue falls 20%, fixed costs rise 10%, and variable expenses rise 3 points.	$330,000	$461,180 cushion	The model still clears break-even, but MRI fill and payer mix matter.

What should the founder verify before signing the lease and buying the scanners?

Founder checklist

Treat this as a go/no-go check. If rent, capex, staffing, cash, and referral flow do not fit the model, break-even on paper will not hold after opening.

1Fixed load$75.2K/mo

Verify facility rent near $30,000/month, equipment service contracts around $25,000/month, and the rest of the listed overhead so fixed cost stays inside the model before any scan volume arrives.

2Capex stack$4.14M

Confirm the full launch build is funded for the MRI machine, CT scanner, digital X-ray system, PACS/RIS setup, facility build-out, office furniture, IT workstations, waiting area, and backup power before you commit.

3Cash trough-$1.554M

Hold enough cash to cover the Month 3 low point, because the model shows the deepest draw there before operating cash turns up.

4Opening team9 FTE

Hire the Year 1 roster of 1 medical director, 2 MRI technologists, 1 CT technologist, 1 X-ray technologist, 2 administrative staff, 1 billing specialist, and 1 physician liaison before launch so throughput and billing do not slip.

5Margin cushion83.5% CM

Check that billing and collections fees, referral marketing, consumables, and software stay near the Year 1 plan, because those variable costs use up only 16.5% of revenue and the rest has to carry wages and rent.

6Launch demand55-65% load

Validate payer credentialing, radiologist coverage, and referral flow can support the Year 1 operating load of 350 radiology reads a month while reaching the 55% to 65% opening utilization range.