Break-even point for an HOF clinic: calculator

The break-even point is the number of procedures per month that pays all of the clinic's fixed costs. Below it, the clinic loses money; above it, every extra procedure generates profit. In orofacial harmonization (HOF), where product weighs on cost and the schedule has a limit of hours, knowing this number helps you decide price, structure and goals.

The values shown when you open the page are a hypothetical example. Replace them with your clinic's numbers. Nothing you type leaves your device.

What does each field mean?

What is the formula?

1. Contribution margin per procedure = ticket × (1 minus taxes and fees) minus variable cost.
2. Procedures to break even = fixed costs ÷ contribution margin, rounded up.
3. Break-even revenue = procedures to break even × ticket.
4. Procedures per day = procedures to break even ÷ working days.

If the contribution margin is zero or negative, every procedure increases the loss, and no volume fixes it. The calculator warns you in that case: the problem is in the price or in the variable cost.

Worked hypothetical example

Hypothetical example: fixed costs of R$ 25,000.00 per month, average ticket of R$ 2,000.00, variable cost of R$ 600.00 per procedure, 12% taxes and fees and 20 working days.

In this example, the first 22 procedures of the month pay for the overhead. From the 23rd on, each one leaves R$ 1,160.00 of profit before income tax on profit, if any.

How do you use the result?

• For pricing: if the break-even point requires more procedures than your schedule can hold, the price is too low for the structure. Review your price with the guide to pricing by ml.
• For growth: before hiring or moving to a new room, add the new fixed cost and see how many more procedures it requires.
• For goals: break-even is the floor. The goal must cover break-even plus the profit you want. The average ticket in HOF shows how the procedure mix moves that number.

What are the limits of the calculation?

• It uses an average procedure. Clinics with a very different mix (toxin, filler, biostimulator) can calculate the margin of each one and take an average weighted by volume.
• It assumes stable fixed costs. Months with extra expenses (equipment, courses, renovation) have a higher break-even.
• It does not account for seasonality or the card payout delay: the calculation is on an accrual basis, not cash.
• No-shows reduce the number of procedures you can actually perform. The no-show cost calculator shows how much they weigh.

If your question is about the tax that goes in the fees field, the clinic's tax regime changes the percentage quite a lot. Confirm it with your accountant.