Lymphatic Drainage Massage Break-Even: Month 4 Revenue Plan

Fixed costs $21.9K/mo Monthly overhead base

Contribution margin 80.5% After variable costs

Break-even revenue $27.2K/mo Revenue to cover burn

Break-even timing Month 4 Early ramp point

Break-even calculator

Use this to test whether monthly revenue covers variable expenses and the fixed cost base.

Lean Base Full

Monthly revenue Monthly sales set the margin pool that pays fixed costs. $ Slow start Busy clinic Variable expenses Direct costs rise with sessions, processing, supplies, and marketing. $ Light spend Heavy spend

Money available to cover fixed costs $115,635 $139,167 revenue - $23,532 variable expenses

Margin ratio

83%

Covers fixed costs

Yes

Fixed monthly costs This is the monthly cost base break-even has to cover. $ Lean setup Large team

Break-even chart Revenue Total costs

Which expenses stay fixed and which move with sessions in this massage practice?

Cost classification

Break-even is reliable only when rent, staff, supplies, and booking fees are treated by how they behave. Misclassifying a recurring expense can make Month 4 break-even look safer than it is.

Expense	Cost	Break-Even Treatment	Common Mistake
Commercial Clinic Rent	Fixed	Include $4,200 per month before calculating contribution from sessions.	Treating rent as if it falls when visits dip.
Utilities and High Speed Internet	Semi-fixed	Start with the $450 monthly base, then review when hours, rooms, or equipment use expand.	Assuming utilities scale smoothly with each appointment.
Professional Liability Insurance	Semi-fixed	Use the $250 monthly amount until staffing, services, or coverage limits change.	Modeling insurance as a session-by-session charge.
Medical Grade Cleaning Services	Fixed	Include $600 per month as required clinic overhead in the break-even base.	Leaving cleaning out because it is not tied to revenue.
CRM and Health Record Software	Semi-variable	Include the $180 monthly platform charge, with room for usage or seat growth.	Treating software as fully fixed after adding more users.
Professional Therapy Supplies and Linens	Variable	Apply the first-year rate of 4.5% of revenue, improving to 3.5% by the mature year.	Using a flat monthly supply budget despite higher visits.
Payment Processing and Booking Fees	Variable	Apply the first-year rate of 3.5% of revenue, declining to 3.2% by the mature year.	Forgetting that card and booking fees rise with sales.
Digital Marketing and Referral Fees	Variable	Apply the first-year rate of 8.5% of revenue, declining to 5.5% as referrals improve.	Holding marketing flat while assuming visit volume grows.

How does break-even shift from a lean solo-room setup to a staffed base clinic and a fuller schedule?

Scenario table

Break-even gets easier as visit volume rises because fixed clinic costs spread over more sessions. The lean setup is tight, the base case clears break-even, and the full schedule adds a much larger cushion.

Planning figures only; actual break-even will move with pricing, mix, staffing, and booking fill.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean solo-room clinic	$22.7k	$4.4k	$18.3k	80.5%	$0.0k	Near break-even, so any fill drop matters.
Base staffed clinic	$50.5k	$6.5k	$21.9k	87.2%	$20.5k	Clears break-even and gives room for taxes and debt.
Full higher-utilization clinic	$100.0k	$18.2k	$27.3k	81.8%	$54.5k	Strong cushion, but only if the schedule stays full.

What pushes this lymphatic drainage clinic off break-even?

Stress test

Here’s the quick math: the plan clears break-even if monthly revenue stays near $50.5k and contribution margin holds at 80.5%. The main risks are slower bookings, a heavier mix of $135 sessions, higher contractor payouts, and cash slipping before Month 4.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	Revenue holds near $50.5k a month, with variable costs at 19.5%.	$27.2k	$23.3k cushion	Healthy cushion if bookings stay steady.
Revenue shortfall	Monthly revenue falls 10% to about $45.5k.	$27.2k	$18.3k cushion	A booking dip cuts room fast.
Fixed-cost pressure	Fixed overhead and payroll rise 10% to about $24.1k a month.	$29.9k	$20.6k cushion	Staffing and rent lift the floor.
Margin pressure	Variable expense rate rises from 19.5% to 22.5%.	$28.2k	$22.3k cushion	More fee drag and contractor payouts slow recovery.
Combined pressure	Revenue falls 10%, fixed costs rise 10%, and variable costs rise to 22.5%.	$31.1k	$14.4k cushion	Slow bookings can drain launch cash before Month 4.

Can you commit to this clinic before the lease, staff, and launch spend clear break-even?

Founder checklist

Yes, but only if the clinic can carry $5.9K of monthly fixed overhead and a $192K Year 1 payroll without slowing bookings. With break-even in Month 4 and the cash low in Month 2, the lease, staffing, and launch spend need to be locked before opening.

1Fixed Load$5.9K/mo

Verify rent and clinic overhead stay at $4,200 rent plus $1,680 of utilities, insurance, cleaning, software, and office supplies, because the business starts with a fixed load before payroll.

2Payroll Load$192K/yr

Verify the Year 1 team can run with one clinic director, one certified therapist, and one receptionist, because payroll is the biggest cost block after rent.

3Visit Capacity8/day

Verify the schedule can fill 8 visits a day across 312 operating days, or 2,496 visits a year, because lower chair time pushes Month 4 break-even out.

4Price Stack$135/$185/$625

Verify customers will buy the $135 standard session, $185 extended session, and $625 five-session package at the planned mix, and keep digital marketing and referral fees near 8.5% of revenue in Year 1.

5Launch Spend$81.5K

Verify the pre-opening build stays near $81.5k and that booking, intake, consent, insurance, cleaning, linens, and payment steps are live before opening, because missed setup work delays revenue.

6Cash Cushion$830K

Verify you can fund the Month 2 cash low of $830K, because break-even lands in Month 4 and payback takes 8 months.