Float Therapy Center Break-Even Analysis: $457K Monthly Target

Fixed costs $40.2K Monthly overhead

Contribution margin 88% After variable costs

Break-even revenue $45.7K Monthly revenue target

Break-even timing Month 13 Cash flow turns

Break-even calculator

Test monthly revenue, variable expenses, and fixed costs against break-even for a float therapy center.

Lean Base Full

Monthly revenue More revenue gives you more room to cover fixed costs. $ Low volume Busy schedule Variable expenses These rise with each float session, like supplies, utilities, and card fees. $ Tight costs Higher usage

Money available to cover fixed costs $67,928 $76,668 revenue - $8,740 variable expenses

Margin ratio

89%

Covers fixed costs

Yes

Fixed monthly costs This is the monthly overhead your contribution margin must cover. $ Lean overhead Higher overhead

Break-even chart Revenue Total costs

Which float therapy center expenses are fixed, variable, or tied to visit volume?

Cost classification

Break-even gets unreliable when fixed overhead, per-visit supplies, utilities, and staffing steps are mixed together. Here’s the quick math: monthly fixed costs must be covered before contribution margin turns into profit.

Expense	Cost	Break-Even Treatment	Common Mistake
Commercial Lease Rent	Fixed	Include $12,000 per month in fixed overhead across the full planning range.	Spreading rent per visit and making low-volume months look safer than they are.
Business Insurance	Fixed	Include $750 per month as fixed overhead that does not change with visits.	Reducing insurance when visits fall, even though the bill stays due.
Booking Software Subscription	Fixed	Include $350 per month before calculating contribution margin.	Treating the subscription like a payment fee tied to each booking.
Marketing & Advertising Budget	Fixed	Include $3,000 per month as planned demand-generation overhead.	Cutting it from break-even math while still assuming visit growth.
Epsom Salt & Water Treatment	Variable	Model as 3.0% of revenue in the first year, declining to 2.4% by Year 5.	Treating bulk purchases as fixed instead of tying usage to session volume.
Cleaning & Sanitization Supplies	Variable	Model as 2.5% of revenue in the first year, declining to 1.9% by Year 5.	Ignoring per-session room turnover and understating variable expense.
Payment Processing Fees	Variable	Apply 2.5% of revenue across single sessions, packages, memberships, and add-ons.	Applying fees only to single sessions and overstating contribution margin.
Utilities Electricity & Water	Semi-variable	Use the 4.0% first-year revenue assumption, then adjust as usage efficiency improves.	Treating utilities as fully fixed, even though tanks, showers, and laundry rise with visits.

How do lean, base, and full float studio setups change break-even?

Scenario table

Lean keeps the lease-risk view honest, base fits the staffing plan, and full shows the 8-tank payback case. More visits and a richer mix lift contribution faster than fixed costs, so break-even gets safer as volume builds.

Planning figures only; actual results will move with demand, staffing, and local costs.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean opening case	$443k	$54k	$402k	87.8%	-$13k	Near break-even, so small demand misses hurt.
Base operating case	$821k	$93k	$448k	88.7%	$280k	Healthy cushion; this is the core staffing plan.
Full 8-tank case	$1,224k	$132k	$482k	89.2%	$610k	Best cushion; fixed overhead is covered fastest here.

What breaks first if bookings slip or costs rise at a float therapy center?

Stress test

This plan has a thin cushion. A 10% booking drop, a 10% fixed-cost bump, or higher sanitation and utility use can turn a $13,000 Year 1 gap into a much larger loss.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change.	$456,000	$13,000 gap	The base case is already close to break-even.
Revenue shortfall	Bookings fall 10%, cutting revenue to about $398,000.	$450,000	$52,000 gap	Weak repeat visits or membership conversion widen the loss fast.
Fixed-cost increase	Fixed costs rise 10% to about $442,000.	$496,000	$53,000 gap	Rent creep or payroll added too early pushes break-even up.
Margin pressure	Variable expenses rise to 150% of plan.	$469,000	$26,000 gap	Higher sanitation or utility use eats the cushion.
Combined pressure	Bookings fall 10%, variable expenses rise to 150%, and fixed costs rise 10%.	$502,000	$104,000 gap	A sales miss plus cost pressure turns the gap into a large loss.

Can this float studio prove demand, pricing, and cash before you sign the lease?

Founder checklist

Use this before you lock the lease, buy the tanks, or hire staff. You want proof that 20 visits a day in Year 1 can scale to 35 in Year 2 without running past the $312K cash floor before Month 13.

1Demand proof20→35/day

Verify the site can fill 20 visits a day in Year 1 and 35 in Year 2, since the model only works if traffic ramps that way.

2Lease load$12.0K/mo

Make sure the rent fits inside the fixed cost base from Month 1 through Month 60, because this is a hard cost that starts before demand does.

3Price mix45/35/20

Test whether buyers will accept the $89 single float, $75 package, and $69 membership mix, or the revenue plan will slip fast.

4Margin load88% CM

Keep salt, cleaning, utilities, and payment fees near the Year 1 assumptions so contribution margin stays high enough to cover the fixed base.

5Capacity ramp8 tanks / 5.5 FTE

Confirm the tank install, buildout, plumbing, HVAC, water treatment, and staffing are ready before opening, or you will pay for idle capacity and rushed hiring.

6Cash cushion$312K, Month 13

Hold enough cash to reach the Month 13 minimum cash point, and don’t treat break-even as guaranteed demand.