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Gym Break-Even Calculator

Calculate how many members you need to cover costs and reach profitability

Your Numbers

Rent, utilities, insurance, salaries, equipment leases, etc.

Towels, cleaning supplies, payment processing fees per member

Average monthly revenue per member

Your desired monthly profit after all expenses

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Enter your numbers to calculate break-even

Understanding Break-Even

Break-even point is where your total revenue equals total costs. Below this point, you're losing money. Above it, you're profitable.

Contribution Margin Method

This calculator uses the contribution margin approach, the standard break-even analysis method taught in managerial accounting.

Break-Even Members = Fixed Costs Ă· (Price - Variable Cost per Member)

The term (Price - Variable Cost) is called the "contribution margin" - the amount each member contributes toward covering fixed costs.

Source

Standard managerial accounting methodology. See: Garrison, R.H., Noreen, E.W. & Brewer, P.C. (2021). Managerial Accounting, 17th Edition. McGraw-Hill Education, Chapter 5: Cost-Volume-Profit Relationships.

Tip: To lower your break-even point, you can increase prices, reduce fixed costs, or decrease variable costs per member.