Silicon Drift Detector Manufacturing Break-Even: About $145K/Month

Fixed costs $36.0K/mo Monthly burn base

Contribution margin 74.7% After variable costs

Break-even revenue $48.2K/mo Revenue target

Break-even timing Month 1 Launch month

Break-even calculator

Test monthly revenue against direct costs and fixed overhead for silicon drift detector manufacturing.

Lean Base Full

Monthly revenue Revenue is the cash base that has to cover direct costs and overhead. $ Early stage Scaled mix Variable expenses Use direct production, freight, support, and sales costs that rise with output. $ Low direct cost High direct cost

Money available to cover fixed costs $834,555 $1,078,333 revenue - $243,778 variable expenses

Margin ratio

77%

Covers fixed costs

Yes

Fixed monthly costs Use the monthly cost base from labor, facility, and overhead. $ Light overhead Heavier overhead

Break-even chart Revenue Total costs

Which silicon drift detector manufacturing expenses stay fixed, and which move with sales?

Cost classification

Break-even is reliable only if fixed burn and sales-linked spend are kept separate. Here, Month 1 break-even depends on not treating cleanroom overhead like pure unit COGS or missing labor that steps up with volume.

Expense	Cost	Break-Even Treatment	Common Mistake
Cleanroom Facility Lease	Fixed	Carry $22,000 per month in fixed burn across Month 1 through Month 60.	Spreading rent across units and overstating margin at low volume.
Specialized Lab Insurance	Fixed	Carry $3,500 per month as recurring overhead before contribution margin.	Dropping insurance from break-even because it is not tied to each detector.
Shipping and Freight Insurance	Variable	Apply 1.5% of first year revenue, then use the annual percentage schedule.	Using a flat monthly amount even as shipment value rises.
Sales Commissions	Variable	Apply 5.0% of first year revenue, falling to 4.0% by the mature year.	Counting booked revenue but forgetting the commission drag on contribution.
High Purity Silicon Wafer	Variable	Model per unit: $450 for Standard SDD Module, $600 for High Speed OEM Detector, and $1,800 for Large Area Research Sensor.	Using one wafer input across products with very different sensor formats.
Cleanroom Power Utilities	Semi-variable	Use the revenue-linked rate by product line because base facility load exists, but usage rises with production.	Treating all cleanroom power like direct unit COGS.
Equipment Maintenance Contract	Semi-fixed	Model as a capacity-related expense that steps with tool load and production scale.	Letting maintenance scale smoothly with revenue instead of batch capacity.
Cleanroom Technician Staffing	Semi-fixed	Step staffing from 3.0 FTE in the first year to 10.0 FTE by the fifth year as batch volume grows.	Ignoring test and production labor when yield slips or throughput rises.

How does break-even change from a lean launch to full-scale silicon drift detector production?

Scenario table

Contribution margin (CM) is what’s left after variable costs, and it stays near 78% to 79% here. Fixed burn rises, but the bigger revenue base keeps break-even from moving too far.

Planning figures only; actual break-even will move with yield, pricing, and throughput.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean launch case	$405k	$91k	$112k	77.6%	$202k	Break-even sits near $145k a month, so the first steady orders cover burn.
Base growth case	$1.08M	$233k	$180k	78.4%	$665k	Break-even rises, but scale adds a strong cushion above fixed burn.
Full-scale case	$2.15M	$452k	$237k	79.0%	$1.46M	Break-even is about $301k a month, so volume absorbs the higher cost base.

What breaks first if orders slip or costs run hot?

Stress test

The base plan has a wide cushion, but it gets tight fast if purchase orders arrive late, yields slip, or cleanroom and labor costs creep up. A 50% revenue drop, a 10-point margin hit, and 25% higher fixed costs leave only a small gap.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change.	$145,000/month	$260,000 cushion	Base case clears break-even with room to spare.
Revenue shortfall	Revenue falls 40% to about $243,000/month.	$145,000/month	$98,000 cushion	Still above break-even, but order timing matters.
Fixed-cost pressure	Fixed burn rises 25% to about $140,000/month.	$181,000/month	$224,000 cushion	Lease, lab, or payroll creep lifts the floor.
Margin pressure	Contribution margin falls 10 points to about 67.6%.	$166,000/month	$239,000 cushion	Yield slips, rework, or component inflation cut room.
Combined pressure	Revenue falls 50%, margin drops 10 points, and fixed burn rises 25%.	$208,000/month	$5,000 gap	Slow purchase orders and extra cleanroom shifts can tip it negative.

What should the founder verify before signing the cleanroom lease and equipment orders?

Founder checklist

The model shows break-even in Month 1, but only if demand, yield, and supply all start on time. Before you sign the cleanroom lease or order equipment, test the $112,250 monthly fixed burn, the $1.665 million capex plan, and the 425-unit Year 1 output.

1Launch demand425 units

Verify signed orders cover the 425 units planned in Year 1, because the model only works if production starts with real buyers.

2Fixed burn$112.3K/mo

Check that the $22,000 lease keeps total fixed burn near $112,250 a month before hiring fabrication staff, or overhead will outrun sales.

3Contribution margin77% CM

Confirm unit COGS plus Year 1 revenue-based and variable costs still leave about 77% contribution margin, or what’s left after direct costs, so commission and travel don't break delivery promises.

4Payroll ramp$915K/yr

Map the Year 1 payroll of $915,000 to the batch schedule before you add headcount, because the plan already assumes 2.0 senior engineers and 3.0 cleanroom technicians.

5Cash cushion$788K

Stage the $1.665 million capex plan against the $788,000 minimum cash point in Month 6, or the build can run short before the line is stable.

6Supply timing4 inputs

Test lead times for wafer, packaging, electronics, and calibration supply before locking capacity, and confirm QC and rework can keep first batches moving.