Sports Massage Break-Even Analysis: About $268K Monthly Revenue

Fixed costs $22.9K/mo Monthly overhead

Contribution margin 86% After variable costs

Break-even revenue $26.8K/mo Monthly target

Break-even timing Month 7 Launch ramp

Break-even calculator

Test monthly revenue, variable expenses, and fixed costs against break-even for a sports massage clinic.

Lean Base Full

Monthly revenue Revenue is the pool that covers variable costs and fixed costs. $ Lower volume Higher volume Variable expenses Use direct costs that rise with each visit and sale. $ Lower costs Higher costs

Money available to cover fixed costs $23,500 $27,900 revenue - $4,400 variable expenses

Margin ratio

84%

Covers fixed costs

$3,600 short

Fixed monthly costs Use monthly rent, wages, and other fixed overhead. $ Lean base Bigger base

Break-even chart Revenue Total costs

Which sports massage expenses are fixed, and which move with sales?

Cost classification

Break-even works only if rent, payroll, fees, and supplies sit in the right buckets. Misclassifying a per-session expense as fixed can make Month 7 break-even look safer than it is.

Expense	Cost	Break-Even Treatment	Common Mistake
Clinic Rent	Fixed	Include $3,500/month in recurring overhead.	Tying rent to visit volume instead of the lease.
Utilities	Fixed	Include $400/month unless usage materially scales.	Ignoring higher usage when rooms and laundry run longer.
Business Insurance	Fixed	Include $250/month in base monthly overhead.	Leaving it below the break-even line.
Office Supplies	Semi-variable	Start with $150/month, then monitor growth per therapist.	Keeping it flat after headcount rises.
Massage Supplies	Variable	Apply 4.0% of first-year revenue, declining to 3.0% by the fifth year.	Using a flat dollar amount despite session growth.
Payment Processing Fees	Variable	Apply 2.5% of revenue in each forecast year.	Modeling card fees as a small fixed bank charge.
Marketing & Advertising	Semi-variable	Model as 5.0% of first-year revenue, tapering to 3.0% by the fifth year.	Cutting spend too early before visits stabilize.
Planned Payroll	Fixed	Include planned first-year staffing of about $17,917/month before adding capacity.	Counting therapist payroll only when appointments are booked.

How does break-even shift from a lean launch to a full sports massage studio?

Scenario table

If more bookings land in 90-minute sessions at $150, the ticket rises fast, but payroll still sets the floor. So Year 1 stays tight, Year 2 covers more, and Year 3 gives the best break-even cushion.

Planning cases only; actual break-even will move with booking mix, no-shows, and staffing timing.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean launch case	$28.9K	$4.2K	$22.9K	85.5%	$1.8K	Close to break-even; a few empty slots can turn profit negative.
Base growth case	$45.0K	$6.2K	$27.1K	86.2%	$11.7K	Clearer cushion, but payroll is still the main load.
Full staffed studio	$68.7K	$9.3K	$29.6K	86.5%	$29.8K	Strong cushion if booking stays dense and rooms stay full.

What breaks the break-even plan for a sports massage clinic?

Stress test

At roughly $290K in monthly revenue, the base plan clears break-even by about $22K. A 20% booking drop, a $10K fixed-cost hike, or higher variable costs can erase that cushion fast.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change.	$268K	$22K cushion	The base plan is above break-even, but the cushion is thin.
Revenue shortfall	Bookings fall 20% from the base plan.	$268K	$31K gap	A modest booking dip turns the month cash negative.
Fixed-cost increase	Fixed overhead rises by $10K per month.	$280K	$10K cushion	Higher rent or overhead eats most of the headroom.
Margin pressure	Variable expenses rise from 145% to 195% of revenue.	$284K	$6K cushion	Cost pressure pushes the model very close to break-even.
Combined pressure	Bookings fall 20%, fixed costs rise $10K, and variable expenses rise to 195%.	$284K	$52K gap	All three shocks create a fast monthly cash drain.

What should you verify before signing a lease and buying the full setup for a sports massage clinic?

Founder checklist

Test the numbers before you lock in rent, equipment, or hires. In this model, break-even only makes sense if demand, pricing, and cash can support about $22.9K in monthly fixed cost coverage and a Month 7 break-even path.

1Demand Proof254/mo

Verify you can book about 254 visits a month, or 10 a day, before you sign the lease, because that is the Year 1 volume this model assumes.

2Fixed Load$22.9K/mo

Keep rent, utilities, insurance, software, supplies, services, and payroll at this level or lower, because every extra fixed dollar pushes the break-even visit count up.

3Margin Check85.5% CM

Make sure the Year 1 mix of 60% individual sessions, 30% memberships or packages, and 10% add-ons still leaves 85.5% of sales after supplies, processing, and marketing.

4Therapist Ramp15/day

Match therapist hours to booked visits, and only add the next therapist if demand can move from 10 visits a day in Year 1 to 15 in Year 2 and 22 in Year 3.

5Launch Build$37K

Treat the tables, recovery gear, reception build-out, POS, linens, signage, washer-dryer, and sound system as one-time setup, so you do not mix the $37K launch bill with monthly break-even math.

6Cash Cushion$845K

Do not open until you can fund the Month 2 minimum cash need of $845K, absorb the Year 1 EBITDA loss of $27K, and still reach the Month 7 break-even point.