Gynecology Clinic Break-Even Analysis: $146K Monthly Revenue

Fixed costs $114.8K/mo Monthly base load

Contribution margin 81% After variable spend

Break-even revenue $141.7K/mo Revenue target

Break-even timing Month 14 Model break point

Break-even calculator

Use this calculator to test how monthly revenue, variable expenses, and fixed monthly costs shape the clinic's break-even point.

Lean Base Full

Monthly revenue Revenue drives the margin that has to cover fixed costs. $ Low volume High volume Variable expenses Use direct costs that rise with patient volume, like supplies, labs, billing, and marketing. $ Low spend High spend

Money available to cover fixed costs $82,954 $101,164 revenue - $18,210 variable expenses

Margin ratio

82%

Covers fixed costs

Yes

Fixed monthly costs This is the monthly overhead the clinic must cover before profit starts. $ Low overhead High overhead

Break-even chart Revenue Total costs

Which gynecology clinic expenses are fixed and which move with patient volume?

Cost classification

Break-even is only useful if rent, payroll, supplies, lab fees, and billing fees sit in the right buckets. Misclassifying one large line can make Month 14 break-even look safer than it is.

Expense	Cost	Break-Even Treatment	Common Mistake
Facility Rent	Fixed	Use the $12,000 monthly rent as baseline overhead from Month 1 through Month 60.	Tying rent to visit volume when it stays flat in the planning range.
Utilities	Semi-variable	Model the $1,500 monthly base, then stress-test usage as exam room traffic rises.	Treating the full utility bill as fixed while longer hours add usage.
Electronic Health Record (EHR) Software Subscription	Fixed	Hold the $2,500 monthly subscription as recurring overhead for break-even.	Spreading it per patient and understating fixed monthly burn.
Year 1 Payroll	Semi-fixed	Model salary in staffing steps; first-year wages equal $1.15 million annually, or about $95,833 per month.	Calling payroll variable even though hires are added by role and capacity step.
Medical Supplies Consumed	Variable	Apply the first-year 7.0% rate against service revenue because supply use rises with treatments.	Budgeting supplies as a flat monthly line and missing volume pressure.
External Lab Testing Fees	Variable	Apply the first-year 5.0% rate to revenue tied to lab-related care.	Counting lab send-outs twice, once in variable fees and again in vendor invoices.
Billing and Collections Fees	Variable	Use the first-year 4.0% rate because the fee moves with collected patient and payer revenue.	Leaving collections fees below gross margin and overstating contribution.
IT Support & Security	Semi-fixed	Start with the $1,200 monthly support line, then step it up only when scale requires more coverage.	Increasing it with every visit instead of with systems, staff, and device count.

How does break-even change from a lean to a full gynecology clinic setup?

Scenario table

Break-even improves as provider mix and volume rise, because contribution grows faster than fixed overhead. The lean case still runs a small monthly loss, while the base and full cases clear break-even with more cushion.

Planning figures only; actual break-even will move with payer mix, staffing, and patient volume.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean gynecology clinic	$1.376M	$261K	$1.183M	81%	-$69K	Still below break-even, so monthly volume needs to rise.
Base gynecology clinic	$2.542M	$463K	$1.594M	82%	$486K	Above break-even with a solid cushion and room to absorb misses.
Full gynecology clinic	$6.125M	$1.011M	$2.458M	84%	$2.656M	Well past break-even, so the main risk shifts to execution and staffing.

What breaks the gynecology clinic break-even plan?

Stress test

The clinic breaks first on slower demand and payroll or lab costs moving ahead of volume. A 10% revenue miss, a 10% fixed-cost bump, or a 3-point margin squeeze each pushes break-even farther out and trims the launch cushion.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change.	$1.461M	$85K gap	Year 1 revenue still sits below break-even.
Revenue shortfall	Year 1 revenue falls 10% to $1.238M.	$1.461M	$223K gap	A small demand miss widens the opening gap fast.
Fixed-cost pressure	Fixed costs rise 10% to $1.302M.	$1.607M	$231K gap	Adding payroll before demand moves the target up.
Margin pressure	Variable expenses rise 3 points to 22%, cutting margin to 78%.	$1.517M	$141K gap	Rising lab fees or a weaker procedure mix erode cushion.
Combined pressure	Revenue falls 10%, fixed costs rise 10%, and margin drops to 78%.	$1.669M	$431K gap	Slow credentialing plus cost creep can push losses much deeper.

Can this gynecology clinic clear break-even before you sign the lease and hire the full team?

Founder checklist

Test the clinic against the Month 14 break-even path before you lock in rent and payroll. If demand, payer enrollment, or referral flow miss the model, the $250K cash cushion can disappear fast.

1Demand proof$1.461M/mo

Verify monthly visit volume and payer mix can support about $1.461M in break-even revenue, or the Month 14 path will not hold.

2Overhead load$22.5K/mo

Review the listed rent, utilities, software, insurance, office, cleaning, and IT costs before you sign, because they create a $22.5K monthly floor and the $437K capex stack has to be staged without choking cash.

3Margin mix81% pre-fixed

Keep supplies, lab fees, billing, and acquisition near model so 81% of revenue stays before fixed costs and helps carry the clinic to break-even.

4Visit capacity1,348 vs 1,432

Year 1 staffing must support 1,348 modeled billable encounters and about 1,432 break-even encounters, so check the schedule can actually deliver the gap.

5Cash cushion$250K to M13

Keep at least $250K of modeled cash through Month 13, because the clinic does not reach break-even until Month 14.

6Payer setupPre-payroll

Lock payer enrollment before heavy payroll starts, then test the referral pipeline before you add clinicians; if acquisition does not convert, delay discretionary marketing.