Holistic Reflexology Break-Even Analysis: $18K Monthly Revenue

Fixed costs $20.9K/mo Year2 base

Contribution margin 88% After variable spend

Break-even revenue $23.7K/mo Monthly target

Break-even timing Month 14 Ramp point

Break-even calculator

Test monthly revenue, variable expenses, and fixed costs against break-even for a reflexology practice.

Lean Base Full

Monthly revenue Revenue sets the cash pool that covers direct costs and fixed overhead. $ Slow month Full month Variable expenses Direct costs that rise with each session and sale. $ Low spend High spend

Money available to cover fixed costs $22,600 $26,000 revenue - $3,400 variable expenses

Margin ratio

87%

Covers fixed costs

Yes

Fixed monthly costs Monthly overhead the practice must cover before profit starts. $ Lean overhead Heavy overhead

Break-even chart Revenue Total costs

Which expenses stay fixed, and which move with sales in a reflexology studio?

Cost classification

Break-even gets shaky when fixed overhead is mixed with session-driven spending. Separate rent, payroll steps, fees, supplies, and product costs before using Month 14 as the break-even target.

Expense	Cost	Break-Even Treatment	Common Mistake
Rent Studio Space	Fixed	Use $3,500 per month in fixed overhead.	Spreading rent by visit and hiding unused capacity.
Business Insurance	Fixed	Use $250 per month regardless of visit volume.	Treating required coverage as optional at low volume.
Software Subscriptions	Fixed	Use $150 per month in baseline overhead.	Assigning booking software to each session.
Utilities	Semi-variable	Start with $300 per month, then review usage as visits rise.	Assuming higher traffic has no effect on utilities.
Maintenance & Cleaning	Semi-variable	Use $200 per month as a base, with added cleaning tied to room use.	Modeling cleaning as fully fixed when room turns increase.
Credit Card Processing Fees	Variable	Apply the 2.5% fee to card-paid sales in contribution margin.	Putting payment fees in fixed overhead.
Marketing & Client Acquisition	Variable	Apply the first-year 4.0% assumption to sales-driven acquisition spend.	Locking marketing flat while daily visits grow.
Salaried Owner and Therapist Payroll	Semi-fixed	Model payroll in staffing steps, including the Month 13 hire.	Treating Month 13 hiring as a per-session expense.

How does break-even change from lean to base to full staffing in a holistic reflexology practice?

Scenario table

Lean stays below break-even, base lands on the Month 14 path, and full adds a cushion. As visits and staffing rise, fixed costs climb fast, so revenue has to grow faster than payroll.

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

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean launch case	~$126k	~$15k	~$160k	88.1%	-$49k	Still below break-even; launch risk stays high.
Base operating case	~$258k	~$30k	~$209k	88.4%	$19k	Near the Month 14 break-even path; watch payroll ramp.
Full staffed case	~$372k	~$45k	~$231k	87.9%	$96k	Past break-even with a cushion if demand holds.

What breaks the break-even plan for a holistic reflexology practice?

Stress test

The base plan has a small cushion, not a wide one. A 15% booking drop, 10% higher overhead, or a 3-point margin slip can wipe most of it; together they leave about a $43k monthly gap.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change.	$239,000	$19,000 cushion	Only a small monthly cushion.
Revenue shortfall	Bookings fall 15%, so monthly revenue drops to about $219,000.	$239,000	$15,000 gap	Empty weekdays and weak rebooking can erase profit fast.
Fixed-cost pressure	Fixed overhead rises 10% to about $230,000 a month.	$260,000	$2,000 gap	Rent above plan leaves almost no room.
Margin pressure	Variable expense ratio rises 3 points to 14.6%.	$247,000	$11,000 cushion	Discounts that do not rebook cut the cushion.
Combined pressure	Bookings fall 15%, overhead rises 10%, and variable expenses rise 3 points.	$269,000	$43,000 gap	Hiring before utilization holds can push a monthly loss.

Can this reflexology studio support break-even before you sign the lease and fund the build-out?

Founder checklist

Test the lease, staffing, and booking math against Month 14 break-even before you commit. If the studio cannot support roughly $181K in launch break-even revenue, the fixed load and early cash burn will outrun the opening ramp.

1Lease Load$4.6K/mo

Verify monthly visits can cover the $3,500 rent plus $1,080 of other fixed overhead, because that $4,580 base lands every month before wages or owner pay.

2Session Demand165/mo

Check that you can book about 165 monthly 60-minute sessions at $110 before leaning on retail or package sales, because that is the cleanest demand proof for opening.

3Margin Check88.5% CM

Keep variable cost near 11.5% of sales, or 88.5% contribution margin, because weaker margins will not cover rent, payroll, and the Month 14 break-even target.

4Launch Cash$39K

Verify the listed studio build-out, furnishings, inventory, hardware, washer-dryer, and website launch stay near $39K, because that is the cash you must fund before revenue starts.

5Hiring RampMonth 13

Keep the second reflexologist and marketing assistant off payroll until utilization is there; Month 13 is the planned ramp, and hiring sooner raises burn without adding enough sessions.

6Cash Cushion$822K

Protect the $822K minimum cash trough in Month 25 and the 40-month payback window, because this model needs a long runway before the higher-year EBITDA shows up in cash.