Sushi Making Classes Break-Even Analysis: $28K Monthly Revenue

Fixed costs $18.7K/mo Monthly overhead

Contribution margin 80% After variable costs

Break-even revenue $23.4K/mo Needed monthly sales

Break-even timing Month 13 Launch-year break-even

Break-even calculator

Use this calculator to test whether monthly revenue can cover variable expenses and fixed costs for sushi classes.

Lean Base Full

Monthly revenue Revenue is the pool left after direct costs to cover fixed overhead. $ Slow months Busy months Variable expenses These are direct costs that rise as class sales rise. $ Light costs Heavy costs

Money available to cover fixed costs $24,300 $30,000 revenue - $5,700 variable expenses

Margin ratio

81%

Covers fixed costs

Yes

Fixed monthly costs This is the monthly cost base break-even must cover. $ Lean base Big base

Break-even chart Revenue Total costs

Which sushi class expenses are fixed, and which move with sales?

Cost classification

Break-even gets shaky when fixed overhead, usage costs, and sales-linked costs are blended together. For this model, the key is separating the $6,650 base monthly overhead from revenue-based ingredients, fees, and marketing.

Expense	Cost	Break-Even Treatment	Common Mistake
Studio Lease	Fixed	Include the $4,500 monthly lease in base overhead.	Spreading rent across seats and hiding the cash floor.
Utilities and Power	Semi-variable	Start with the $850 monthly amount, then watch usage as class days rise.	Treating all power and water use as flat at higher volume.
Commercial Liability Insurance	Fixed	Include the $350 monthly premium in fixed monthly overhead.	Dropping insurance from break-even because it does not touch each class.
Kitchen Sanitation Services	Semi-variable	Use the $600 monthly base, but plan extra cleaning load as sessions increase.	Assuming more classes create no added sanitation work.
Booking Software Subscription	Fixed	Include the $200 monthly subscription in recurring overhead.	Classifying software as variable because bookings run through it.
Fresh Seafood and Ingredients	Variable	Model as 9% of first-year revenue, declining in later years per the plan.	Using one flat dollar amount instead of tying food to sales.
Booking Platform Commissions	Variable	Model as 5% of first-year revenue, then reduce as the assumed rate falls.	Leaving commissions below gross revenue and overstating margin.
Assistant Instructor	Semi-fixed	Treat the $45,000 salary as step capacity that rises from 1.0 to 3.0 FTE.	Assuming labor scales smoothly with every added student.

How does break-even change from a lean launch to a base and full sushi class setup?

Scenario table

Lean is the tightest case because occupancy and class volume are lowest. By Year 2 and Year 3, pricing and attendance lift revenue faster than variable spend, so the break-even cushion widens and loss risk falls.

Planning figures only; these scenarios are estimates, not guarantees.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean launch case	$29.7k	$5.9k	$25.0k	80.0%	-$1.3k	Very tight; a small drop in bookings can push it under break-even.
Base growth case	$62.3k	$11.4k	$29.7k	81.7%	$21.2k	Break-even is covered, but payroll still depends on steady demand.
Full scale case	$115.9k	$19.2k	$34.8k	83.4%	$61.9k	Strong cushion; the main risk shifts to staffing and space use.

What breaks the break-even plan for sushi classes?

Stress test

The base plan clears break-even at about $337,250 in annual revenue, with only an $18,750 cushion versus Year 1 revenue. A 10% enrollment dip, higher fish waste, or a 10% jump in fixed overhead can erase that cushion fast.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change.	$337,250	$18,750 cushion	Small cushion; one weak month can hurt.
Revenue shortfall	Year 1 revenue falls 10% to $320,400.	$337,250	$16,850 gap	Occupancy below 55% would tip the plan under break-even.
Fixed-cost pressure	Nonpayroll fixed overhead rises 10%, or about $665 more per month.	$347,225	$8,775 cushion	Lease or support creep cuts the room for error.
Margin pressure	Variable expenses rise from 20% to 25% of revenue.	$359,733	$3,733 gap	Higher fish waste or paid bookings above 5% can flip profit negative.
Combined pressure	Revenue drops 10%, nonpayroll fixed overhead rises 10%, and variable expenses rise to 25%.	$370,373	$49,973 gap	Lower occupancy plus higher waste and fixed cost pushes break-even out.

What should you prove before you sign the studio lease and lock the first class calendar?

Founder checklist

Before you commit, prove the class mix can hold 55% occupancy, the fixed monthly load stays around $22.5K, and bookings can carry you to Month 13 break-even. Keep the $860K cash floor in view, because Month 2 is the low point and payback runs 21 months.

1Demand mix55% occupancy

Validate beginner, advanced, and corporate bookings at 55% occupancy before you add fixed rent; that is the first real sign the model can scale.

2Fixed load$22.5K/mo

Keep the base monthly load near $22.5K, including rent, utilities, insurance, sanitation, software, supplies, and core payroll, or break-even slips.

3Margin test80% CM

Hold variable costs near 20% so each class dollar keeps about 80% for fixed cost coverage; if seafood waste or ad spend creeps up, the cushion shrinks fast.

4Capacity ramp16 days

Use the first-year 16 billable days to pace the assistant instructor hire, so labor grows with booked seats instead of ahead of demand.

5Cash cushion$860K

Protect the $860K cash floor that the model hits in Month 2, because it has to bridge the studio buildout to Month 13 break-even and the 21-month payback.

6Launch gatePaid bookings

Do not order perishables or lock the class calendar until paid bookings are clear and seafood supply, waivers, insurance, and venue rules are already settled.