PCB Manufacturing Break-Even Analysis: $146K Monthly Revenue

Fixed costs $122.1K/mo Salaries + overhead

Contribution margin 83% After variable costs

Break-even revenue $147K/mo Monthly target

Break-even timing Month 13 First positive month

Break-even calculator

Use this calculator to test monthly revenue, variable expenses, and fixed monthly costs against break-even for a PCB plant.

Lean Base Full

Monthly revenue Revenue sets the margin pool that can cover overhead. $ Low sales High sales Variable expenses Use direct material, labor, and freight costs that rise with output. $ Low costs High costs

Money available to cover fixed costs $338,339 $397,717 revenue - $59,378 variable expenses

Margin ratio

85%

Covers fixed costs

Yes

Fixed monthly costs This is the monthly overhead base your contribution margin must cover. $ Small overhead Large overhead

Break-even chart Revenue Total costs

Which board manufacturing expenses stay fixed, and which move with sales?

Cost classification

Break-even is only reliable when per-board materials stay variable and monthly overhead stays fixed or semi-variable. If rent, salaried staff, or certification overhead gets buried in unit cost, Month 13 break-even can look cleaner than it is.

Expense	Cost	Break-Even Treatment	Common Mistake
Laminate Material	Variable	Apply per board; Standard Multilayer uses $7.50 per unit in the first year.	Blending specialty laminate into one average rate too early.
Copper Foil	Variable	Apply per board; Standard Multilayer uses $2.50 per unit in the first year.	Treating copper as overhead instead of unit-level input.
Drilling & Etching Chemicals	Variable	Apply per board; Standard Multilayer uses $2.00 per unit in the first year.	Leaving process chemicals out of contribution margin.
Direct Assembly Labor	Variable	Apply per board where listed; Standard Multilayer uses $1.50 per unit in the first year.	Mixing direct labor with salaried plant management.
Sales Commissions	Variable	Model as 3.0% of first-year revenue, declining to 1.5% by the fifth year.	Using a flat dollar amount despite revenue-linked pay.
Shipping & Logistics	Variable	Model as 2.0% of first-year revenue, declining to 1.0% by the fifth year.	Ignoring freight changes as order volume scales.
Facility Rent & Lease	Fixed	Carry at $25,000 per month from Month 1 through Month 60.	Burying rent inside per-board manufacturing expense.
Plant Utilities	Semi-variable	Start with the $8,000 monthly base, then test usage sensitivity as production rises.	Modeling utilities as fully fixed at higher throughput.

How does break-even shift from a lean Year 1 mix to a full Year 5 PCB line?

Scenario table

As the mix shifts from Standard-heavy boards to RF, medical, and automotive work, revenue rises faster than variable cost, so the margin cushion widens and break-even risk drops.

Planning case only. These figures are model-based assumptions, not guarantees.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean Year 1 PCB mix	$142.9k	$23.8k	$122.1k	83.4%	-$2.9k	Still tight, so Month 13 is the first break-even checkpoint.
Base Year 2 PCB mix	$271.6k	$43.7k	$126.7k	83.9%	$101.2k	The wider mix clears break-even and starts building cushion.
Full Year 5 PCB mix	$632.0k	$93.0k	$158.8k	85.3%	$380.3k	Higher-value RF, medical, and auto boards absorb overhead well.

What breaks the Year 1 break-even plan for a PCB plant?

Stress test

Year 1 is only slightly under water, so small slips matter. Order delays, rework, copper and laminate inflation, overtime labor, expedited freight, and idle equipment are the main ways this plan moves away from break-even.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current	No change.	$1,464K	$35K gap	The plan is close to break-even, but not there yet.
Sales slip	Monthly revenue falls 10% to $1,286K.	$1,464K	$178K gap	Order misses quickly widen the Year 1 loss.
Fixed up	Fixed costs rise 10% from overhead, rent, and wages.	$1,581K	$152K gap	Plant overhead pushes the break-even bar higher fast.
Margin squeeze	Variable expenses rise 10% from rework, freight, and overtime.	$1,482K	$53K gap	Copper, laminate, and labor inflation cut margin fast.
Combined	Revenue falls 10% while fixed and variable costs each rise 10%.	$1,578K	$292K gap	Slow orders plus input inflation can drive a deep monthly loss.

Can the first-year order book support the lease, machines, and payroll ramp?

Founder checklist

Do not sign the lease or buy the full line until the first-year mix is real. Year 1 revenue is about $1.715M, but EBITDA is still -$179K and cash bottoms at -$1.129M in Month 13.

1Demand mix5,000 boards

Verify the first-year mix across 2,000 standard, 500 RF, 300 flex rigid medical, 700 automotive, and 1,500 rapid prototype boards before locking the lease.

2Lease load$45K/mo

Check that rent, utilities, insurance, IT, compliance, R&D, and admin still fit the monthly fixed load before you commit to the facility.

3Cost stack84% CM

Requote laminate, copper, chemicals, and finish by board type so contribution margin stays near 84% after unit costs and sales freight.

4Payroll ramp$925K

Pressure-test the Year 1 team of 9 FTE against certification work and QA flow, because payroll alone is about $925K.

5Cash cushionMonth 13

Keep enough reserve to reach Month 13, when minimum cash hits -$1.129M before breakeven, so the ramp does not stall.

6Launch pull1,500 units

Make sure rapid prototype demand really shows up before funding the $80K raw material buy, since launch volume is what fills the line first.