Turn your timetable into capacity
For a simple group reformer class model, monthly places available = reformers × sessions per week × 52 ÷ 12. This assumes one customer per reformer and a consistent timetable. Adjust a detailed forecast for holidays, maintenance, seasonal demand and private sessions.
Use the average income you actually keep per paid attendance, allowing for discounts, memberships and any VAT due. Your highest single-class price is rarely the same as average realised income.
Calculate contribution before break-even
Contribution per booking is income per booking minus costs that vary with that booking. Divide monthly fixed costs by this contribution to estimate operating break-even bookings. Round the answer up.
Instructor pay charged per session belongs in the monthly cost for your planned timetable, rather than disappearing from the model when attendance is low. Include owner pay if the studio must provide your income. Avoid counting the same cost twice.
Check cash cover as well as operating break-even
Our planner also includes monthly finance repayments in the booking target. That makes it a simplified cash-cover calculation, not an accounting profit calculation. Loan principal, interest and capital purchases have different accounting treatment.
Then put the actual timing of receipts and payments into a 12-month cash flow forecast. Compare your expected case with a delayed opening and slower sales. A profitable forecast can still run short of cash when deposits and bills arrive before customer receipts.
Sources and further reading
Official guidance supports the finance facts above. Studio checklists and scenarios are Reformer Connect's planning suggestions.
General information, not a personal recommendation. Check current terms and take advice on your own agreement when needed.