Occupancy & Breakeven Calculator

Model weekly enrollment rates and compare them against fixed rental overheads and variable food/materials budgets to determine net weekly profits.

Occupancy & Breakeven Calculator

Model your profit margins, fixed costs, and discover your center's exact break-even point.

Center Metrics

Licensed Capacity (Places)75 places

Average Daily Fee ($)$145

Current Occupancy Rate (%)75%

10%50%75%100%

Fixed Weekly Overhead Costs$18,000Includes rent, core educator ratios, base utilities, and software.

Variable Cost per Child-Day ($)$25Includes food ($4/day avg), diapers/consumables, and extra casual shifts for child ratios.

Weekly Profit & Loss

Revenue (281 child-days)$40,781

Fixed Overhead$18,000

Variable Consumables$7,031

Total Weekly Costs$25,031

Projected Weekly Profit / Loss+$15,750

Break-Even Occupancy40.0%

0%Break-Even100%

Profitable OperationsYour current occupancy (75%) is above your break-even point (40%). Each additional enrollment adds $120 to your weekly net profit.

Breakeven depends heavily on roster-to-ratio payroll optimization.

Get a Professional P&L Assessment

Understanding Fixed vs. Variable Costs in Childcare

Your childcare center's cost structure determines how sensitive your profit margins are to weekly booking drops. Keeping your breakeven occupancy rate within the healthy 65% to 72% range is crucial for financial safety.

Fixed Weekly Costs:

These costs do not change, regardless of whether you have 10 children or 100 children in attendance. They include lease payments (rent), council rates, administrative salaries (e.g. Center Director), core insurance premiums, and core educator shifts required just to open the doors.

Variable Costs:

These expenses scale directly with your child numbers. They include kitchen ingredients (food prep), children's craft materials, disposable diapers/wipes (if supplied), cleaning supplies, and casual staff wages hired to maintain mandatory educator-to-child ratios as attendance grows.