Psilocybin-Assisted Therapy Center Break-Even: Month 13

Fixed costs $25.0K Monthly base spend

Contribution margin 80% After variable spend

Break-even revenue $31.3K Monthly revenue target

Break-even timing Month 13 First positive month

Break-even calculator

Test monthly revenue against variable expenses and fixed costs to see when this therapy center covers overhead.

Lean Base Full

Monthly revenue This is the money coming in each month before fixed overhead gets covered. $ Low sales High sales Variable expenses These are the direct costs that rise as patient volume and care activity rise. $ Low costs High costs

Money available to cover fixed costs $46,317 $57,917 revenue - $11,600 variable expenses

Margin ratio

80%

Covers fixed costs

$19,416 short

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

Break-even chart Revenue Total costs

Which therapy center expenses stay fixed, and which move with sales?

Cost classification

Break-even only works if fixed overhead and volume-linked spend are separated. In the first operating year, $18,500/month of lease and insurance stays put, while supply, testing, intake, and oversight move with revenue.

Expense	Cost	Break-Even Treatment	Common Mistake
Clinical Facility Lease	Fixed	Use $12,000/month from Month 1 through Month 60.	Spreading rent per treatment and hiding the true base load.
Specialized Professional Liability Insurance	Fixed	Use $6,500/month as required clinical overhead.	Leaving insurance out until volume ramps.
Clinical Grade Psilocybin Supply	Variable	Model as 5.0% of first-year revenue, falling to 3.0% by Year 5.	Treating supply like inventory sitting outside session economics.
Laboratory Testing and Screening	Variable	Model as 3.0% of first-year revenue, falling to 1.5% by Year 5.	Using one flat monthly lab budget regardless of patient count.
Patient Intake and Digital Marketing	Variable	Model as 8.0% of first-year revenue, then improve with scale.	Calling intake fixed when new patients drive the spend.
Compliance and Legal Oversight	Variable	Model as 4.0% of first-year revenue, falling to 2.0% by Year 5.	Treating oversight as fixed even when case volume drives reviews.
Clinical Labor Tied to Treatment Volume	Semi-variable	Separate baseline coverage from session-linked clinician hours.	Modeling all clinician coverage as fixed salary.
Facility Utilities and Security	Semi-fixed	Start with $2,200/month, then step up when capacity expands.	Letting utilities scale perfectly with revenue.

How does break-even change from lean launch to base operations and full capacity?

Scenario table

Lean launch is below break-even, base case is close, and full capacity gives a wide cushion. As revenue rises and variable cost share falls from 20.0% to 12.0%, more of each dollar is left to cover fixed payroll and facility costs.

Planning assumptions only; actual results can move with volume, staffing, and compliance costs.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean launch case	$57.9k	$11.6k	$65.7k	80.0%	-$19.4k	Still below the $82.2k break-even line.
Base operating case	$114.8k	$20.1k	$70.4k	82.5%	$24.3k	Just above break-even, with a thin cushion.
Full capacity case	$467.7k	$56.1k	$91.3k	88.0%	$320.3k	Comfortably above break-even, with room to scale.

What breaks this break-even plan first?

Stress test

Break-even gets shaky when referrals slow and fixed clinic costs rise before booked volume catches up. A 15% revenue miss, a 10% fixed-cost jump, and a 5-point margin drop can erase the monthly cushion.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	Monthly revenue holds near $114,800 with an 82.5% contribution margin.	$85,233	$29,567 cushion	The base plan has room, but the cushion is not wide.
Revenue shortfall	Monthly revenue falls 15% to about $97,600.	$85,233	$12,367 cushion	Slow referrals eat into the cushion fast.
Fixed-cost pressure	Listed fixed overhead rises 10% to about $77,300 a month.	$93,757	$21,043 cushion	Lease and staffing costs lock in more cash before volume catches up.
Margin pressure	Variable expenses rise 5 points, cutting contribution margin to 77.5%.	$90,733	$24,067 cushion	Less of each month is left to cover the care team and facility.
Combined pressure	Revenue falls 15%, fixed overhead rises 10%, and margin drops to 77.5%.	$99,300	$1,700 gap	Slow referrals plus higher overhead can push the month into loss.

Can this therapy center clear break-even before you sign the lease?

Founder checklist

Before you commit to the lease and build-out, test whether the room, staff, and launch pace can support the model’s $82.2K monthly break-even. The plan does not reach positive cash flow until Month 13, so the first year has to hold.

1Revenue Floor$82.2K/mo

Verify the room can support at least $82.2K in monthly revenue before you sign the lease; below that, the staffing and overhead stack will miss break-even.

2Fixed Load$65.7K/mo

Add Year 1 salaries and fixed overhead and confirm the clinic can carry about $65.7K a month from day one.

3Margin Mix80% CM

Keep Year 1 variable costs near 20% of revenue so contribution margin stays around 80%; that's the spread that funds the fixed load.

4Year 1 Team2/3/1/2/1

Lock coverage for 2 senior lead psychotherapists, 3 clinical integration specialists, 1 medical supervision doctor, 2 registered nursing staff, and 1 group facilitation expert before buying inventory.

5Cash Cushion$577K

Protect at least $577K through Month 12, because the model's low point lands there before break-even in Month 13.

6Intake Ramp80% rev

Test patient intake and digital marketing so the launch pipeline can start at about 80% of Year 1 revenue; if bookings lag, the payback window stretches.