Pool Plaster Resurfacing Break-Even Analysis: Month 5 Target

Fixed costs $6.5K/mo monthly overhead base

Contribution margin 70.5% after variable costs

Break-even revenue $9.2K/mo monthly revenue target

Break-even timing Month 5 model ramp point

Break-even calculator

Test whether monthly revenue covers direct costs and the fixed cost base for a pool plaster resurfacing service.

Lean Base Full

Monthly revenue Revenue is the pool job cash coming in each month. $ Low sales High sales Variable expenses Use direct costs like materials, subcontract labor, fuel, and disposal. $ Low costs High costs

Money available to cover fixed costs $158,328 $216,000 revenue - $57,672 variable expenses

Margin ratio

73%

Covers fixed costs

Yes

Fixed monthly costs This is the monthly overhead your margin has to cover. $ Lean ops Heavy ops

Break-even chart Revenue Total costs

Which pool plaster resurfacing expenses are fixed, and which move with sales?

Cost classification

For this pool plaster resurfacing model, break-even is reliable only if job-linked items stay out of fixed overhead and true monthly overhead stays out of job margin. Year 1 fixed overhead is $6,500/month before payroll, so misclassifying it can move break-even fast.

Expense	Cost	Break-Even Treatment	Common Mistake
Plaster and Aggregate Materials	Variable	Use 18.0% of Year 1 revenue as direct job expense before calculating contribution margin.	Treating materials as overhead and overstating job margin.
Subcontracted Specialized Labor	Variable	Use 5.0% of Year 1 revenue because this labor moves with job volume.	Putting subcontractors into fixed payroll and hiding job-level drag.
Fuel and Vehicle Maintenance	Semi-variable	Use 4.0% of Year 1 revenue for usage-linked planning, then watch route density by service area.	Modeling truck costs as fully fixed when longer routes raise spend.
Job Site Waste Disposal Fees	Variable	Use 2.5% of Year 1 revenue because disposal rises with completed resurfacing and repair jobs.	Bundling disposal into general overhead and missing per-job cleanup expense.
Yard Rent, Insurance, Utilities, Permits, Software, Accounting, and Legal	Fixed	Carry $6,500/month as the base overhead hurdle from Month 1 through Month 60.	Allocating these bills by job and forgetting the monthly cash burn.
Crew Payroll	Semi-fixed	Model staffing in FTE steps; Year 1 payroll is $21,500/month before adding later headcount.	Treating every payroll dollar as variable labor instead of capacity-based staffing.

How does break-even change from a lean launch crew to a full mature pool plaster operation?

Scenario table

Break-even gets easier as crew size, route density, and premium finish mix scale up, because variable costs fall as a share of revenue and fixed overhead spreads out. The tradeoff is simple: more volume gives more cushion, but only if jobs stay efficient.

Planning assumptions only; actual break-even will move with job mix, routing, and labor efficiency.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean launch setup	$85.6K	$25.2K	$29.0K	70.5%	$31.3K	Break-even sits near $41K, so this setup clears it but has the thinnest cushion.
Base growth setup	$163.0K	$45.8K	$48.3K	71.9%	$68.9K	Break-even rises to about $67K, so steady route fill matters more than in the lean setup.
Full mature setup	$378.9K	$90.6K	$69.6K	76.1%	$218.8K	Break-even is about $91K, and the wider cushion comes from scale and a richer finish mix.

What breaks the break-even plan for a pool plaster resurfacing service?

Stress test

Year 1 revenue is about $85.6K a month, variable costs run about 29.5% of sales, and fixed costs run about $28K a month. That leaves break-even near $39.7K; a 20% revenue drop still clears it, but payroll, waste, or rework can shrink the cushion fast.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change.	$39.7K	$45.9K cushion	Base case stays comfortably above break-even.
Revenue shortfall	Year 1 revenue drops 20% and margin holds.	$39.7K	$28.8K cushion	Fewer signed jobs still clear break-even.
Fixed-cost increase	Fixed monthly costs rise 15% from wages and overhead.	$45.7K	$39.9K cushion	Payroll and shop overhead eat the buffer.
Margin pressure	Variable costs rise 5 points to 34.5% of revenue.	$42.7K	$42.8K cushion	Fuel, waste, and rework cut contribution.
Combined pressure	Revenue falls 20%, fixed costs rise 15%, and variable costs rise 5 points.	$49.2K	$19.3K cushion	The plan still clears break-even, but the margin is thin.

What should the founder verify before signing the yard lease for a pool plaster resurfacing service?

Founder checklist

Confirm the pipeline, cost stack, and cash runway still work before you lock in the yard lease or buy equipment. The model reaches break-even in Month 5, but minimum cash is $785K in Month 2, so the crew and overhead need real demand behind them.

1Job Floor7 jobs/mo

Verify you can book at least 7 average jobs a month before adding fixed overhead, or the yard and crew will outrun demand.

2Fixed Load$6.5K/mo

Check that rent, insurance, utilities, permits, software, and accounting stay at $6,500 a month, because that base cost hits before volume smooths out.

3Cost Stack29.5% VC

Lock plaster, aggregate, subcontract labor, fuel, and waste pricing so Year 1 variable cost stays near 29.5% of revenue and margin does not leak on travel or disposal.

4Crew Ramp4.5 FTE

Confirm the opening crew can cover 4.5 full-time equivalents in Year 1 and still scale cleanly to 9.0 FTE in Year 2, or payroll will outrun revenue.

5Launch PaceMonth 5

Do not sign the lease until the launch path still clears break-even by Month 5, since that is the first sign the pipeline can carry the setup.

6Cash Buffer$785K

Keep at least $785K available in Month 2, and treat the $102.2K of one-time truck, mixer, pump, and tool buys as capex, not monthly break-even cost.