Lingerie Store Break-Even Analysis: $213K Monthly Sales Target

Fixed costs $17.2K Year 1 base

Contribution margin 81% After variable costs

Break-even revenue $21.3K Monthly target

Break-even timing Month 30 Model break-even

Break-even calculator

This calculator shows how monthly revenue clears variable expenses and the fixed cost base for a lingerie store.

Lean Base Full

Monthly revenue Revenue is the top line the store has to work with before direct costs and rent. $ Low sales High sales Variable expenses These are direct costs that rise with sales, like inventory, processing, and commissions. $ Low direct cost High direct cost

Money available to cover fixed costs $21,600 $26,500 revenue - $4,900 variable expenses

Margin ratio

82%

Covers fixed costs

Yes

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

Break-even chart Revenue Total costs

Which lingerie store expenses are fixed, variable, or step up with sales?

Cost classification

Break-even gets reliable only when each expense follows its real behavior. Fixed costs set the monthly sales target, while variable costs reduce contribution on every sale.

Expense	Cost	Break-Even Treatment	Common Mistake
Store Rent	Fixed	Include $3,500 per month in monthly overhead from Month 1.	Treating lease payments as sales-based.
Store Manager salary	Fixed	Include the full Year 1 salary of $5,000 per month.	Excluding owner coverage or manager coverage assumptions.
Expert Fitter/Stylist wages	Semi-fixed	Use $3,750 per month in Year 1, then step up with added FTEs.	Missing step-up hiring as service capacity grows.
Sales Associate wages	Semi-variable	Use 0.5 FTE in Year 1, or about $1,042 per month, then adjust for coverage needs.	Ignoring weekend coverage when traffic rises.
Wholesale Inventory Purchase	Variable	Apply 15.0% of sales in the first year for break-even margin math.	Treating opening stock as a recurring monthly expense.
Inbound Shipping & Handling	Variable	Apply 1.5% of sales in the first year alongside product inventory.	Burying freight inside gross margin without tracking it.
Payment Processing Fees	Variable	Apply 2.0% of sales in the first year to reflect card-heavy checkout.	Forgetting processing fees in contribution margin.
POS CRM Inventory Software	Fixed	Include the point-of-sale, customer, and inventory subscription at $250 per month.	Mixing one-time hardware with the monthly subscription.

How does break-even change from a lean lingerie shop to a full store?

Scenario table

Break-even rises as fixed payroll and overhead rise. The CM ratio also improves, so the sales line moves up more slowly than costs, but the full format still needs more monthly revenue.

Planning view only; these break-even figures are assumptions, not sales guarantees.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean Year 1 setup	$21.3k	$4.2k	$17.2k	80.5%	$0	Lowest sales floor, so it is the easiest to cover.
Base Year 3 boutique	$26.3k	$4.8k	$21.5k	81.9%	$0	Middle case needs more sales than lean, but still stays manageable.
Full Year 5 store	$29.4k	$4.9k	$24.4k	83.3%	$0	Highest sales floor, so the store needs the most traffic to clear break-even.

What breaks the break-even plan for a lingerie store?

Stress test

Here’s the quick math: the base Year 1 plan needs about $213,000 in annual sales to cover fixed overhead. A 10% sales miss creates about a $21,000 gap, while a $500 rent bump or higher variable costs pushes break-even higher.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	Base Year 1 assumptions hold.	$213,000	$0 cushion	The lease only works if traffic reaches plan.
Revenue shortfall	Year 1 sales land 10% below plan.	$213,000	$21,000 gap	Slower foot traffic opens a fast loss.
Fixed-cost pressure	Monthly rent rises by $500.	$213,621	$621 gap	Even a small lease bump tightens the cushion.
Margin pressure	Variable expenses rise from 19.5% to 24.5%.	$227,000	$14,000 gap	Wholesale pressure and markdowns move break-even up.
Combined pressure	Sales miss 10%, rent rises $500, and variable expenses hit 24.5%.	$234,000	$42,000 gap	Light foot traffic, markdowns on bras and nightwear, and early payroll can sink the lease math.

What should the founder verify before signing the lease and funding the first inventory order?

Founder checklist

Do not commit to the lease, opening stock, or first payroll ramp until the store can support Year 1 traffic, margin, and cash needs. If the traffic, conversion, and reorder rhythm are not measurable yet, break-even is still a guess.

1Demand proof100 Sat / 8.0%

Verify the store can reach 100 Saturday visitors in Year 1 and hold 8.0% conversion, because that demand base has to support the lease and payroll before break-even is real.

2Lease load$3.9K/mo

Check the lease against $3,500 rent plus $400 utilities, because this $3.9K monthly load starts on day one and does not wait for sales to ramp.

3Launch spend$83.0K

Fund the $83.0K opening spend for build-out, fixtures, inventory, POS, security, signage, website, office equipment, and launch marketing before reserve cash is touched.

4Contribution margin80.5% CM

Keep the Year 1 mix near 40% bras, 30% panties, 20% nightwear, 5% shapewear, and 5% accessories, because about 80.5% stays after wholesale inventory, inbound shipping, processing, and sales commissions.

5Payroll ramp$11.25K/mo

Make sure the Year 1 team can handle fitting-room flow and weekend peaks at $11,250 per month of payroll, because 100 Saturday visitors can turn into lost sales when service slows.

6Cash cushion$466K min

Track opening cash against the $466K minimum and the Month 36 low point, because cash gets tight long before the 53-month payback window closes.