Posture Correction Services Break-Even: Month 2 at $48k/Month

Fixed costs $17.0K/mo Launch overhead

Contribution margin 79% After variable costs

Break-even revenue $21.5K/mo Monthly target

Break-even timing Month 2 Model break-even

Break-even calculator

Use this to test monthly revenue against variable expenses and fixed monthly costs.

Lean Base Full

Monthly revenue Sales available to cover direct costs and fixed overhead. $ Lower sales Higher sales Variable expenses Direct costs that rise with patient volume, like devices, software, and payment fees. $ Lower costs Higher costs

Money available to cover fixed costs $25,000 $48,000 revenue - $23,000 variable expenses

Margin ratio

52%

Covers fixed costs

Yes

Fixed monthly costs Clinic overhead the month must cover. $ Lean overhead Heavier overhead

Break-even chart Revenue Total costs

Which posture correction service expenses are fixed, and which move with visit volume?

Cost classification

Break-even gets unreliable when fixed overhead is treated like visit-level spend, or when per-client fees are buried in overhead. Classify each line by how it behaves as treatments rise.

Expense	Cost	Break-Even Treatment	Common Mistake
Clinic Facility Rent	Fixed	Model as $12,000 per month from Month 1 through Month 60.	Tying rent to bookings instead of capacity.
Utilities and High Speed Internet	Fixed	Use $1,200 per month in baseline overhead.	Treating small monthly swings as per-client spend.
Professional Liability Insurance	Fixed	Include $800 per month before the first paid assessment.	Adding coverage only after revenue starts.
Office Supplies and Consumables	Semi-variable	Start with the $400 monthly base, then review as visits rise.	Assuming supplies stay flat at higher treatment volume.
Annual Professional Certifications	Semi-fixed	Spread the $600 monthly equivalent across the year.	Forgetting renewal timing in monthly cash planning.
Inventory Cost of Ergonomic Devices	Variable	Model at 6% of first-year revenue and track device attach rate.	Counting device margin without matching inventory spend.
Diagnostic Software Per Patient Fees	Variable	Use 3% of first-year revenue tied to assessments and patient use.	Burying per-patient fees in general software overhead.
Digital Marketing and Lead Acquisition	Variable	Model at 9% of first-year revenue and monitor booked-client yield.	Measuring leads instead of paid treatment conversions.

How does break-even change from a lean clinic launch to a full posture correction setup?

Scenario table

Here’s the quick math: lean launch has the smallest cushion, base scaling needs more volume to cover more variable cost, and full service is safest once utilization is high. The 17k fixed clinic bill stays steady, so revenue mix drives break-even.

Planning assumptions only; actual break-even shifts with pricing, utilization, and staffing mix.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean clinic launch	$48k	$23.2k	$17k	51.7%	$7.8k	Close to break-even, so small demand dips matter.
Base referral scale-up	$98.6k	$57.7k	$17k	41.5%	$23.9k	Positive cushion, but higher variable load keeps pressure on volume.
Full-service high-capacity clinic	$385k	$44.6k	$17k	88.4%	$323.4k	Strong break-even cushion if utilization stays high.

What pushes this posture clinic below break-even?

Stress test

The base year clears break-even, but only by about $120,000. A 10% revenue miss still leaves a cushion, while higher variable cost and fixed overhead quickly eat it; stack them together, and the plan slips into a small gap.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change.	$456,000	$120,000 cushion	The base plan clears break-even with room to spare.
Revenue shortfall	Revenue falls 10% from plan.	$456,000	$62,000 cushion	A modest miss still stays above break-even.
Fixed-cost pressure	Fixed load rises 10%.	$502,000	$74,000 cushion	Higher rent or staffing would trim most of the cushion.
Margin pressure	Variable expense rises from 21% to 26%.	$488,000	$88,000 cushion	Higher device or marketing cost pushes the clinic closer to break-even.
Combined pressure	Revenue falls 10%, variable expense rises to 26%, and fixed load rises 10%.	$537,000	$18,000 gap	The combined miss creates a small operating gap.

What should a posture correction clinic prove before it signs the lease and hires ahead of volume?

Founder checklist

Verify pricing, booked visits, and cash before you lock in the clinic. The model reaches break-even in Month 2, but it also needs $730K minimum cash in Month 2, so the ramp has to hold first.

1Referral flowBefore lease

Confirm the first referral sources can fill appointments before you sign the lease, because demand has to carry the $12K monthly rent.

2Fixed load$17.0K/mo

Keep the full fixed load at about $17.0K per month, including rent, utilities, insurance, CRM, cleaning, supplies, and certifications, or break-even slips.

3Contribution margin79% contribution

Check that the Year 1 price mix still leaves about 79% contribution margin after the 6% device cost, 3% software fee, 9% marketing spend, and 3% merchant fees.

4Launch capacity45%-60%

Keep booked visits in the Year 1 launch range of 45% to 60% capacity, and do not hire past the core team until the schedule can support it.

5Cash cushion$730K

Hold the $730K minimum cash cushion in Month 2, because the model’s Month 2 break-even does not protect you from early capex and ramp costs.

6Launch stackMonth 1

Get intake, scheduling, and the patient portal live in Month 1, and test device sourcing so inventory stays near the 6% of revenue assumption before launch.