X-Ray Imaging Service Break-Even Analysis: $75k Monthly Revenue

Fixed costs $56.3K/mo Starting cost base

Contribution margin 75% After variable costs

Break-even revenue $75.1K/mo Monthly target

Break-even timing Month 1 First break-even

Break-even calculator

Test whether monthly X-ray revenue covers direct fees and fixed overhead, and how close the service is to break-even.

Lean Base Full

Monthly revenue Revenue is the top line that creates room for fixed costs after direct costs are paid. $ Low sales High sales Variable expenses These are direct costs that rise with imaging volume, like interpretation, consumables, outreach, and billing. $ Low cost High cost

Money available to cover fixed costs $821,438 $1,055,833 revenue - $234,395 variable expenses

Margin ratio

78%

Covers fixed costs

Yes

Fixed monthly costs This is the monthly overhead base that contribution margin has to cover. $ Lean overhead Heavy overhead

Break-even chart Revenue Total costs

Which X-ray imaging expenses stay fixed, and which move with exam volume?

Cost classification

Break-even is only reliable when fixed overhead stays separate from per-exam costs. For this clinic, contracted reads, supplies, billing, and referral marketing reduce contribution margin before fixed monthly overhead gets covered.

Expense	Cost	Break-Even Treatment	Common Mistake
Clinic Facility Rent ($12,000/month)	Fixed	Include in monthly overhead before calculating the exams needed to break even.	Tying rent to exam count instead of treating it as a base clinic commitment.
PACS and RIS Software Licensing ($2,500/month)	Fixed	Include as recurring overhead for image storage, workflow, and reporting systems.	Treating software licensing as a per-exam charge and overstating variable margin drag.
Equipment Maintenance Contracts ($3,000/month)	Semi-fixed	Model as a monthly agreement, then add step-ups when more imaging units come online.	Ignoring the added unit impact as capacity expands.
Utilities and High Speed Internet ($1,800/month)	Semi-variable	Keep the baseline in overhead, with usage pressure as imaging volume and operating hours rise.	Making all usage fixed and missing the load from higher exam throughput.
Year 1 Staffing Wages ($400,000/year, about $33,333/month)	Semi-fixed	Plan wages around staffing gates, not each exam; Year 1 includes 5.5 FTE across director, technologist, liaison, front desk, and compliance roles.	Classifying technologist and front desk labor as purely per-exam labor.
Teleradiology Interpretation Fees (12% of revenue in Year 1)	Variable	Deduct before contribution margin because contracted reads move with revenue volume.	Treating contracted interpretation as overhead and overstating break-even cushion.
Medical Imaging Consumables (3% of revenue in Year 1)	Variable	Deduct as per-exam supplies before fixed overhead coverage.	Blending supplies with rent and hiding the real margin per exam.
Billing and Collection Services (4% of revenue in Year 1)	Variable	Deduct with collections volume so contribution margin reflects payment processing work.	Excluding billing fees from margin and setting break-even too low.

How does break-even change from lean ramp to base case to full utilization?

Scenario table

Break-even gets easier as revenue grows faster than staffing and facility costs. The lean case is already above break-even, and the base and full cases add more cushion as fixed costs spread across more exams.

Planning figures are model-based assumptions, not guarantees.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean ramp, Year 1	$339k	$85k	$56k	75.0%	$198k	Already clears fixed costs, but the cushion is modest.
Base case, Year 3	$1,056k	$234k	$73k	77.8%	$748k	Fixed-cost dilution is stronger, so break-even risk drops fast.
Full utilization, Year 5	$1,954k	$379k	$94k	80.6%	$1,481k	Strongest cushion; this is the safest operating zone.

What breaks the break-even cushion for an X-ray imaging service?

Stress test

Year 1 has a wide cushion: planned revenue of $4.07M covers break-even revenue of about $901k by roughly $3.17M. Referral delays, higher reading fees, and staffing creep are the main ways that cushion gets smaller.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change.	$901.3k	$3.17M cushion	Year 1 is comfortably above break-even.
Revenue shortfall	Year 1 revenue falls 15% on slower referrals.	$901.3k	$2.56M cushion	A 15% top-line miss still clears break-even, but it cuts headroom fast.
Fixed-cost pressure	Fixed costs and payroll rise 10%.	$991.5k	$3.08M cushion	Rent, maintenance, and staffing creep lift the hurdle.
Margin pressure	Variable load rises to 30% from weaker reimbursement.	$965.7k	$3.10M cushion	Lower reimbursement or reading fees squeeze contribution.
Combined pressure	Year 5 fixed costs and payroll hit with Year 1 margin.	$1.50M	$2.57M cushion	This is the tightest case; staffing growth and slower ramp matter most.

Can this X-ray service clear break-even before you commit to the lease and the equipment?

Founder checklist

Don’t sign the lease or place the big orders until referral flow, unit economics, and cash all clear the break-even test. In this model, the first gate is 545 exams a month and enough cash to cover the Month 2 low point.

1Referral demand545 exams/mo

Confirm physician referrals can support at least 545 monthly exams before you lock the lease, or break-even stays out of reach.

2Fixed load$56.3K/mo

Check that rent, software, maintenance, utilities, insurance, admin, and Year 1 payroll stay near $56.3K a month, because every extra dollar pushes the break-even floor up.

3Unit margin75% CM

Verify the payer mix and billing path can hold about 75% contribution margin after teleradiology, consumables, outreach, and collections fees.

4Launch ramp2,458 exams/mo

Test whether the opening team can reach 2,458 monthly exams in Year 1, and delay hiring more staff if throughput lands below that.

5Cash cushion$748K Month 2

Hold enough cash to absorb the $748K minimum in Month 2, because capex and ramp-up spend hit before collections fully stabilize.

6Launch capex$742K

Stage the two $180K digital X-ray units, $250K buildout and shielding, $45K PACS server, and $15K licensing only when the full launch bill is funded.