Nail Fungus Treatment Clinic Break-Even Analysis: $66K/Month

Fixed costs $38.9K Monthly overhead

Contribution margin 74% After variable costs

Break-even revenue $52.6K Monthly target

Break-even timing Month 13 Forecast breakeven

Break-even calculator

Test whether monthly revenue clears variable expenses and the fixed cost base.

Lean Base Full

Monthly revenue Revenue is the cash coming in before direct costs and overhead. $ Early ramp Mature clinic Variable expenses Use direct costs that move with each treatment, like supplies, lab fees, marketing, and billing fees. $ Tighter mix Heavier mix

Money available to cover fixed costs $42,000 $56,750 revenue - $14,750 variable expenses

Margin ratio

74%

Covers fixed costs

Yes

Fixed monthly costs This is the monthly overhead the clinic must cover, such as rent, staffing, insurance, software, and admin. $ Small base Large base

Break-even chart Revenue Total costs

Which clinic expenses stay fixed, and which move with treatment volume?

Cost classification

Break-even gets reliable when fixed overhead stays separate from per-visit charges. In the first year, variable items run 26% of revenue, so putting them in overhead would overstate the visits needed to break even.

Expense	Cost	Break-Even Treatment	Common Mistake
Clinic Rent	Fixed	Include the $6,500 monthly rent in fixed overhead.	Tying rent to treatment volume instead of capacity.
Malpractice Insurance	Fixed	Include the $2,500 monthly premium in fixed overhead.	Spreading it per visit and hiding base overhead.
EHR and Practice Management Software	Semi-fixed	Model the $800 monthly charge as overhead, then step it up if user or location tiers change.	Assuming software stays flat after staff count grows.
Medical Supplies and Lab Fees	Variable	Deduct the first-year 8% charge in contribution margin, the revenue left after visit-linked costs.	Putting lab fees into fixed overhead.
Pharmaceutical Antifungals Cost	Variable	Deduct the first-year 4% charge in contribution margin.	Using one flat monthly drug budget despite visit volume.
Digital Marketing and Referrals	Variable	Deduct the first-year 10% charge in contribution margin because it scales with sales activity.	Treating patient acquisition spend as fixed overhead.
Medical Billing Processing Fees	Variable	Deduct the 4% processing fee in contribution margin.	Forgetting card or billing fees when pricing visits.
Front Desk Receptionist	Semi-variable	Keep base coverage in overhead, and add coverage as full-time equivalent staffing rises from 1.0 to 2.5.	Modeling all reception payroll as fixed while visit flow expands.

How does break-even change from a lean start to a full clinic build?

Scenario table

Break-even shifts as revenue grows faster than variable costs while fixed overhead rises more slowly. The lean case stays close to the line, but the base and full cases build more cushion if utilization holds.

Planning cases only; higher utilization is an assumption, not guaranteed demand.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean year-1 ramp	$56.8K	$14.8K	$48.9K	74.0%	($6.9K)	Still below break-even, so a slow ramp keeps cash tight.
Base year-2 scale	$120.7K	$29.6K	$61.7K	75.5%	$29.4K	Fixed costs are covered and the clinic starts to build cushion.
Full year-5 mature clinic	$363.6K	$70.9K	$65.2K	80.5%	$227.4K	Strong cushion here, but only if high utilization actually shows up.

What pushes this nail fungus treatment clinic past break-even?

Stress test

The current plan has only a small cushion above the $661K break-even point, so slower consult conversion, higher overhead, or weaker margin can delay Month 13 break-even. The base case is workable, but not forgiving.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change.	$661K	$20K cushion	Base case clears break-even by a thin margin.
Revenue shortfall	Year 1 revenue falls to $567K instead of $681K.	$661K	$94K gap	Weak consult close rate leaves the clinic below break-even.
Fixed-cost increase	Monthly overhead rises by $5K.	$742K	$61K gap	One extra rent or staffing step wipes out most of the cushion.
Margin pressure	Variable expenses rise from 26% to 31% of revenue.	$707K	$26K gap	Extra supply use, referral spend, or billing fees eat margin fast.
Combined pressure	Year 1 revenue falls to $567K and monthly overhead rises by $5K.	$742K	$175K gap	This is the case that can push break-even beyond Month 13.

Can this nail fungus clinic cover its monthly burn before you sign the lease?

Founder checklist

This clinic needs about $66.1K in monthly revenue to break even in Year 1, based on about $48.9K of base payroll and fixed overhead plus 26% variable cost. The model reaches break-even in Month 13, so the launch plan has to support that ramp.

1Demand floor$66.1K/mo

Verify monthly patient volume can hold above this run rate, because Year 1 contribution margin is about 74% and anything below this pushes break-even out.

2Base burn$48.9K/mo

Check that Year 1 payroll and fixed overhead stay near this level, since about $36.2K of wages and $12.7K of fixed costs hit every month before variable spend.

3Capex load$365.5K

Before buying equipment, confirm the opening budget covers the two $85K laser systems, the $120K build-out, and the rest of the startup kit.

4Cash cushion$597K

Hold at least this cash through Month 12, because the model's minimum cash point is Month 12 and payback does not arrive until Month 27.

5Referral spend10.0%

Keep digital marketing and referral spend near the Year 1 assumption, because patient acquisition has to work without breaking the margin plan.

6Utilization ramp45%→85%

Before adding capacity, verify demand can lift clinician use beyond Year 1 levels, since senior podiatry rises from 45% to 85%, dermatology from 40% to 80%, and laser from 50% to 85%.