Occupancy Break-even Planner methodology

unitContributionExTax = revenue per occupied unit − variable cost per occupied unit

exactBreakEvenOccupiedUnits = fixed period cost / contribution per occupied unit

wholeBreakEvenOccupiedUnits = exact break-even occupied units rounded upward

breakEvenOccupancyRate = exact break-even occupied units / available capacity units

plannedOccupiedUnits = available capacity units × planned occupancy rate

plannedRevenueExTax = planned occupied units × revenue per occupied unit

plannedContributionBeforeFixedCostExTax = planned occupied units × contribution per occupied unit

plannedProfitAfterFixedCostExTax = planned contribution before fixed cost − fixed period cost

occupancyGap = planned occupancy rate − break-even occupancy rate

breakEvenFeasible = break-even occupancy is no greater than available capacity

Money inputs and outputs use the currency selected in the scenario without changing the canonical methodology. Rates, margins, utilisation and buffers are entered as percentages and converted to decimal values for calculation.

• All inputs must be finite and remain inside the visible validation boundaries.
• Whole-count fields reject fractional table, seat, service, capacity or transaction counts where specified.
• Revenue per unit must exceed variable cost per unit when a positive fixed cost must be recovered.
• Occupancy and variable-cost rates remain inside the closed range from 0% to 100%.
• A required occupancy above 100% is reported as outside available capacity, not hidden or capped.

Available capacity units minimum

availableCapacityUnits ≥ 1 occupied units/period — A lower value is rejected before calculation.

Available capacity units maximum

availableCapacityUnits ≤ 100,000,000 occupied units/period — A higher value is rejected before calculation.

Revenue per occupied unit minimum

revenuePerOccupiedUnitExTax ≥ 0 currency units/occupied unit, ex tax — A lower value is rejected before calculation.

Revenue per occupied unit maximum

revenuePerOccupiedUnitExTax ≤ 10,000,000 currency units/occupied unit, ex tax — A higher value is rejected before calculation.

Variable cost per occupied unit minimum

variableCostPerOccupiedUnitExTax ≥ 0 currency units/occupied unit, ex tax — A lower value is rejected before calculation.

Variable cost per occupied unit maximum

variableCostPerOccupiedUnitExTax ≤ 10,000,000 currency units/occupied unit, ex tax — A higher value is rejected before calculation.

Fixed cost for the period minimum

fixedPeriodCostExTax ≥ 0 currency units/period, ex tax — A lower value is rejected before calculation.

Fixed cost for the period maximum

fixedPeriodCostExTax ≤ 10,000,000 currency units/period, ex tax — A higher value is rejected before calculation.

Planned occupancy minimum

plannedOccupancyRate ≥ 0 proportion of available capacity occupied — A lower value is rejected before calculation.

Planned occupancy maximum

plannedOccupancyRate ≤ 1 proportion of available capacity occupied — A higher value is rejected before calculation.

• All capacity, occupancy, duration, volume, price and cost values are supplied by the user.
• Money inputs use one consistent ex-tax basis and all records refer to the same operating period.
• Proposed occupancy, transaction count and average transaction value are scenarios, not forecasts.
• The engine retains raw precision and display formatting never feeds back into calculation.
• No jurisdiction, provider fee, industry benchmark or current policy value is embedded.

This planner has no current policy-data dependency. Its commercial assumptions are user supplied. Registered family-level regression suites exercise the shared business-logic engine and worked-result reconciliation.

• Results depend on comparable service, capacity and commercial records for the selected period.
• The model does not forecast demand, customer behaviour, no-shows, service quality or capacity disruption.
• Average values can conceal day-part, product-mix, party-size and channel differences.
• The planner does not replace operational, accounting, tax, legal or financial advice.

This is educational decision support, not tax, accounting, legal or financial advice. Check the treatment of your actual transactions under the rules that apply to your business and seek qualified advice where appropriate.

Registered family-level suites test formula invariants and example reconciliation; the release ledger records that coverage without claiming a separate oracle for every line of public copy. There is no official threshold or benchmark to refresh for this planner. Commercial inputs remain user-supplied because they vary by business and contract.

1. 2026-07-16: Initial public release of the Occupancy Break-even planner and methodology.