Eyewear Store Break-Even Analysis: About $31k Monthly Sales

Fixed costs $26.0K Base overhead

Contribution margin 83% After variable costs

Break-even revenue $31.3K Revenue target

Break-even timing Month 19 Model crossover

Break-even calculator

Use this calculator to test how monthly revenue, variable expenses, and fixed costs line up with break-even for an eyewear store.

Lean Base Full

Monthly revenue Revenue sets the pool left after direct costs to cover monthly overhead. $ Slow start Strong volume Variable expenses Use direct costs that rise with sales, like wholesale product and card fees. $ Lean cost Higher fees

Money available to cover fixed costs $38,500 $46,000 revenue - $7,500 variable expenses

Margin ratio

84%

Covers fixed costs

Yes

Fixed monthly costs Use rent, payroll, and other monthly overhead the store must cover. $ Smaller team Bigger team

Break-even chart Revenue Total costs

Which expenses are fixed and which move with sales for this eyewear store?

Cost classification

Break-even is only reliable when fixed bills stay separate from sales-linked costs. For this store, the key split is monthly overhead and payroll versus inventory replenishment and card fees.

Expense	Cost	Break-Even Treatment	Common Mistake
Rent	Fixed	Include $4,000 per month in the fixed break-even base from Month 1 through Month 60.	Treating rent as flexible when traffic is low.
Utilities	Semi-variable	Start with the $800 monthly base, then separate any lab, lighting, or equipment usage that rises with store volume.	Putting all utility spend into fixed overhead without checking usage spikes.
Insurance	Fixed	Include $300 per month as recurring overhead that must be covered before profit.	Leaving small recurring bills out because they feel immaterial.
Core payroll	Fixed	Include the planned base team, such as the store manager, optician, and sales associates, as monthly coverage needed to operate.	Modeling payroll as fully variable even when staff must be scheduled before sales happen.
Wholesale Frames and Lenses	Variable	Apply 12% of revenue in the first year as margin-driven replenishment tied to sales.	Treating inventory purchases like fixed overhead instead of sales-linked replenishment.
Payment Processing Fees	Variable	Apply 5% of revenue in the first year because fees move directly with customer payments.	Forgetting that card fees rise when sales rise.
Optician and Sales Associate capacity	Semi-fixed	Add staffing in steps as volume rises, such as moving opticians from 1.0 FTE to 1.5 FTE in the second year.	Assuming labor scales smoothly with every sale instead of in staffing blocks.
Administrative Staff and Style Consultant capacity	Semi-fixed	Model added roles as capacity steps, including administrative staff starting in Month 13 and the style consultant starting in Month 7.	Adding support roles too early without enough gross margin to cover them.

How does break-even change across lean, base, and full eyewear store formats?

Scenario table

Deeper staffing lifts fixed overhead faster than it lifts contribution margin, so the break-even sales floor rises as the store gets fuller. The base path is the cleanest middle ground; the full path needs much more volume to stay safe.

Planning assumptions only; actual break-even will move with traffic, mix, and staffing.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean eyewear shop	$31.3k	$5.3k	$26.0k	83.0%	$0	Lowest sales floor, but cushion is thin.
Base staffed shop	$43.0k	$7.0k	$36.0k	83.7%	$0	Best balance for launch, with a modest miss still manageable.
Full staffing shop	$474.6k	$73.6k	$401.0k	84.5%	$0	Strong margin, but the sales floor is much higher.

What breaks the break-even plan for an eyewear store?

Stress test

The plan is tight: at about $313,000 in Year 1 sales, there’s no cushion. If traffic softens, fixed costs creep up, or contribution margin (sales left after variable costs) falls, the store moves back into loss fast.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change.	$313,000	$0 cushion	There is no slack in the Year 1 plan.
Revenue shortfall	Conversion slips from 15% to 14%.	$313,000	$21,000 gap	Weak foot traffic or close rate can erase the cushion fast.
Fixed-cost pressure	Fixed costs rise by $1,000 per month.	$327,500	$14,500 gap	A small lease or payroll bump adds real pressure.
Margin pressure	Contribution margin falls from 83% to 78%.	$333,000	$20,000 gap	Higher wholesale costs, discounting, shrink, returns, or card fees widen the gap.
Combined pressure	Fixed costs rise $1,000 per month and margin slips to 78%.	$348,500	$35,500 gap	This is the fastest path to red ink.

Is this eyewear store ready for the lease, inventory, and hire-up?

Founder checklist

Do not sign the lease or place the first big inventory order until the traffic, pricing, and cash plan all line up. This model carries about $26.0K of monthly fixed load and needs $646K of minimum cash through Month 20, so break-even readiness is the real gate.

1Launch Demand500/wk

Verify the store can draw about 500 visitors a week at launch, because the 15% visitor-to-buyer path only works if traffic shows up early.

2Fixed Load$26.0K/mo

Verify the lease fits inside the $4,000 rent line and still leaves room for wages and overhead, since the model’s monthly fixed load lands near $26.0K.

3Price Mix$200/$150/$50/$100

Verify the Year 1 mix holds at $200 eyeglasses, $150 sunglasses, $50 contacts, and $100 lens replacement, because that pricing supports about 83% contribution margin after 12% COGS and 5% processing.

4Staff RampMonth 7/13

Verify the opening team can cover launch volume before the style consultant starts in Month 7 and admin staff in Month 13, or payroll will outrun sales.

5Cash Cushion$646K to M20

Verify opening cash can fund the model’s $646K minimum cash need through Month 20, because breakeven lands in Month 19 and payback takes 34 months.

6Opening Spend$100K capex

Verify the launch budget covers $20K fixtures, $30K optical equipment, $10K POS, $5K signage, $8K security, $15K display cases, and $12K furniture before you commit to the opening plan.