Sound Healing Therapy Practice Break-Even: $33K Monthly Revenue

Fixed costs $8.8K/mo Overhead base

Contribution margin 44.2% After variable costs

Break-even revenue $19.8K/mo Revenue target

Break-even timing Month 5 Ramp point

Break-even calculator

Use this to test how monthly revenue, direct costs, and fixed overhead shape break-even for a sound healing practice.

Lean Base Full

Monthly revenue This is the cash coming in before direct costs and overhead. $ Slow month Busy month Variable expenses These are costs that move with sales, like supplies, booking fees, and ad spend. $ Low direct cost High direct cost

Money available to cover fixed costs $25,542 $30,917 revenue - $5,375 variable expenses

Margin ratio

83%

Covers fixed costs

Yes

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 expenses stay fixed, and which move with visits and revenue?

Cost classification

Break-even only works if rent, payroll, supplies, and fees sit in the right buckets. If variable outlays get treated as fixed, Month 5 break-even can look safer than it really is.

Expense	Cost	Break-Even Treatment	Common Mistake
Studio Lease	Fixed	Use $6,500 per month as baseline overhead before any visit volume.	Spreading rent per visit and understating risk at low attendance.
Utilities and High Speed Internet	Semi-variable	Start with the $850 monthly base, then allow usage to rise as the schedule fills.	Modeling the full amount as fixed when longer hours raise usage.
Professional Liability Insurance	Fixed	Use $300 per month as recurring overhead across the planning range.	Tying insurance to visits instead of treating it as monthly coverage.
Studio Maintenance and Janitorial	Semi-fixed	Use $1,200 per month until traffic or class count requires another service level.	Assuming cleaning rises smoothly with each extra visit.
Retail Inventory Cost	Variable	Apply $4 per visit in the first year against retail product sales.	Counting retail sales as pure margin and missing inventory drag.
Session Consumables and Supplies	Variable	Apply $2 per visit because the expense moves with client volume.	Leaving supplies in overhead and overstating contribution per session.
Payment Processing and Booking Fees	Variable	Apply 3.5% to revenue because fees rise with paid bookings.	Using a flat monthly fee and missing the drag from higher sales.
Practitioner Payroll	Semi-fixed	Model salaried roles by planned full-time equivalents, with increases as capacity expands.	Treating all practitioner labor as per-session labor when the model uses salaries.

How does break-even change from a lean opening to a full studio schedule?

Scenario table

Break-even improves as the mix shifts from group sessions to higher-priced private, corporate, and workshop bookings, so revenue per visit rises and fixed costs get spread over more sales. The opening months still run leaner than the steady average, so Month 5 is the real test.

Planning figures only: these are model assumptions, not guarantees, and early ramp months can differ from steady monthly averages.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean opening studio	$30.9k	$3.2k	$22.8k	89.7%	$4.9k	Month 5 break-even is reachable, but the ramp is fragile.
Base Year 3 studio mix	$88.0k	$16.6k	$27.9k	81.1%	$43.5k	Fixed costs are covered with room to spare, if bookings stay steady.
Full Year 5 capacity use	$147.3k	$30.8k	$32.8k	79.1%	$83.8k	Fuller capacity gives the widest cushion, even with a higher cost base.

What breaks this break-even plan if bookings slip or costs rise?

Stress test

Cash is tight early, with the low point in Month 2 and break-even by Month 5. A 10% revenue miss, a 10% fixed-cost jump, or a 5-point margin drop can each push the plan back into a gap.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change.	$332K	$0 gap	Break-even lands by Month 5.
Revenue shortfall	Revenue falls 10% to $299K.	$332K	$33K gap	A booking miss pulls cash down fast.
Fixed-cost pressure	Fixed costs rise 10% to $301K.	$366K	$34K gap	Rent creep or payroll growth lifts the hurdle.
Margin pressure	Contribution margin falls 5 points to 77.5%.	$354K	$22K gap	Discounting private sessions hurts fast.
Combined pressure	Revenue falls 10% and fixed costs rise 10%.	$366K	$67K gap	Lower bookings and higher overhead wipe out the cushion.

Can the studio prove demand before it signs the lease and buildout?

Founder checklist

Only commit to the lease and full buildout if you can show 330 monthly visits, protect a $780K Month 2 cash floor, and keep the Year 1 staffing plan intact. The break-even math works only when demand, pricing, and spend all hold at once.

1Demand Proof330/mo

Do not take on full fixed overhead until bookings can sustain at least 330 monthly visits, or about 13 visits per operating day.

2Studio Buildout$75K stage

Check room acoustics before the $75K buildout and gear buys, and have liability insurance, cancellation rules, and booking software live before opening.

3Offer Test$45/$150/$500/$85

Test group sound baths, private sessions, corporate events, and workshops at those price points before you lock the launch mix.

4Unit Margin83% CM

Here’s the quick math: about $100.75 of revenue per visit against about $17.50 of variable cost leaves roughly 83% contribution margin.

5Burn Floor$9.6K/mo

Fixed overhead is about $9.6K a month, and the model still needs $780K of minimum cash in Month 2, so don’t lock spend without that runway.

6Staffing Ramp3.5 FTE

Stay at the Year 1 staffing plan of 3.5 full-time equivalent roles unless utilization supports more, because early hiring pushes burn ahead of demand.