Float Spa Break-Even Analysis: $23K Monthly Revenue Target

Fixed costs $10.9K/mo Base overhead

Contribution margin 90.7% After variable costs

Break-even revenue $12.0K/mo Monthly target

Break-even timing Month 6 Launch break-even

Break-even calculator

Test monthly revenue, direct costs, and overhead to see where the spa reaches break-even.

Lean Base Full

Monthly revenue Revenue is the pool that covers direct spend and fixed overhead. $ Low sales High sales Variable expenses Use direct costs that rise with visits, like salt, cleaning, marketing, and laundry. $ Low spend High spend

Money available to cover fixed costs $74,343 $80,808 revenue - $6,465 variable expenses

Margin ratio

92%

Covers fixed costs

Yes

Fixed monthly costs This is the monthly cost base for rent, payroll, software, and overhead. $ Lean overhead Full overhead

Break-even chart Revenue Total costs

Which wellness center expenses stay fixed, and which move with visits?

Cost classification

Break-even gets cleaner when fixed overhead stays separate from visit-linked costs. At 15 visits/day and 310 operating days, even small variable rates like 1.5% water treatment and 2.0% laundry can move margin.

Expense	Cost	Break-Even Treatment	Common Mistake
Commercial Rent	Fixed	Use $7,500/month in fixed overhead from Month 1 through Month 60.	Spreading rent across sessions and hiding the true monthly hurdle.
Fixed Utilities	Fixed	Use $1,800/month as fixed, and track visit-driven usage pressure separately.	Treating all utilities as variable and understating the base load.
Booking & CRM Software	Fixed	Use $250/month in fixed overhead for the planning range.	Linking software to each visit when the bill is monthly.
Epsom Salt & Water Treatment	Variable	Apply 1.5% of revenue in the first year as a visit-linked operating cost.	Ignoring water treatment pressure as daily visits rise.
Cleaning Agents & Supplies	Variable	Apply 0.8% of revenue in the first year as session volume grows.	Assuming cleaning stays flat while room turns increase.
Marketing & Advertising	Variable	Apply 5.0% of revenue in the first year for demand generation.	Moving marketing into fixed overhead and overstating contribution margin.
Laundry & Client Amenities	Variable	Apply 2.0% of revenue in the first year because towels and amenities follow visits.	Forgetting laundry load when modeling higher daily capacity.
Spa Manager and front-desk coverage	Semi-fixed	Keep base staffing in overhead, then step up coverage as visits and hours expand.	Burying payroll inside session-level margin and masking staffing thresholds.

How does break-even change from lean launch to full capacity at a float spa?

Scenario table

Break-even improves as the mix shifts toward memberships and the blended ticket rises. But payroll also grows, so the real test is keeping all 4 tanks busy without fixed staffing rising faster than monthly revenue.

Planning assumptions only; real break-even depends on demand, labor, and upkeep.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean launch	$33,325	$3,099	$20,930	90.7%	$9,296	Clears break-even, but the 4 tanks need steady turns to hold the cushion.
Base operating	$56,646	$4,986	$22,388	91.2%	$29,272	Stronger cushion; a higher membership mix helps absorb the added staffing load.
Full-capacity operating	$131,124	$8,784	$31,930	93.3%	$90,410	Very wide cushion; break-even risk stays low unless payroll outruns tank demand.

What breaks the float spa break-even plan?

Stress test

The base plan has room to clear break-even, but it gets tight fast if visits slip, overhead rises, or variable costs climb. Slower rebooking, weak memberships, higher rent, more staffing coverage, and cleaning supply inflation are the main pressure points.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change from the base plan.	$231,000	$102,000 cushion	Healthy base case, but not a wide moat.
Revenue shortfall	Visits fall from 15 to 10 per day.	$231,000	$9,000 gap	Lower rebooking pushes the plan just under break-even.
Fixed-cost increase	Fixed overhead rises 10%.	$254,000	$79,000 cushion	Rent, utilities, and payroll coverage eat into the margin.
Margin pressure	Variable expenses rise from 9.3% to 12.3% of revenue.	$239,000	$94,000 cushion	Cleaning, laundry, and promo spend squeeze contribution.
Combined pressure	Revenue falls 10%, fixed overhead rises 10%, and variable expenses rise to 12.3%.	$267,000	$33,000 cushion	The model still works, but the buffer is thin.

What should you verify before signing the lease and ordering the tanks?

Founder checklist

If you're about to lock in the lease and order the tanks, test the model against real bookings, real space limits, and real cash. The opening plan is 15 visits a day, while break-even sits near 104, so the gap has to be proven, not hoped for.

1Demand proof104/day

Test whether local bookings can reach 104 visits a day, because Year 1 only plans 15 visits a day and that gap decides whether break-even is real or just a spreadsheet line.

2Fixed load$20.9K/mo

Check that rent, utilities, insurance, software, supplies, and Year 1 wages stay near $20.9K a month, because that is the burn the visit count must carry before profit starts.

3Lease fit$7.5K/mo

Confirm the space supports the four-tank layout, room size, plumbing, drainage, electrical, humidity control, HVAC, and water filtration before you lock in $7.5K a month and a $695K build-out.

4Build-out$695K

Verify the full build-out stays inside the $695K plan for tanks, leasehold improvements, filtration, HVAC, furnishings, laundry gear, POS hardware, and inventory, because overruns hit cash before revenue does.

5Contribution90.7%

Here’s the quick math: 1.5% salt and water treatment, 0.8% cleaning, 5.0% marketing, and 2.0% laundry add up to 9.3% variable cost, so 90.7% remains to cover rent and payroll.

6Cash cushion$256K

Protect the Month 6 cash low point of $256K, because breakeven lands in Month 6 and any slow ramp can push you into a cash gap.