How many admissions does a three-screen movie theater need?

The StartFigures three-screen movie-theater case needs about 344.4 paid admissions per operating day to cover simplified operating costs. At $19.50 of gross customer revenue per paid admission and a 52% contribution margin, each admission contributes $10.14 after film rental, concession inventory and other admission-linked cost. With $105,833 of monthly fixed costs and seven operating days per week, the continuous threshold is about 10,438 admissions per month.

The case schedules ten screenings per day across three 100-seat auditoriums. That creates 1,000 theoretical seat opportunities. The Year-three plan uses 390 admissions per day, or 39.0% occupancy across all scheduled seats. Operating break-even uses 34.4%.

The $19.50 value, 390-admission day, 48% admission-linked cost and $105,833 monthly fixed cost are authored assumptions. They are not a title forecast, distributor term, local price or attendance promise.

Define one paid admission and keep the streams separate

A paid admission is one collected ticket attached to one licensed showtime. A private screening can be modeled as a fixed event fee or as admissions, but not both unless the agreement truly charges both. Concession, room rental and other events remain separately named streams.

The public $19.50 driver allocates ticket, concession and event revenue once for a readable attendance test. The matching paid workbook uses the E20 entertainment engine, so standard, discount and special-event admissions, concession, private screenings and other permitted events each keep their own volume, price and direct cost.

Reconcile admissions to scheduled seats

One thousand seats is not a demand forecast. Runtime, trailers, cleaning, accessibility support, private holds, equipment checks, title availability and auditorium allocation determine the schedule. Occupancy also varies sharply by title and showtime, so the ledger should preserve each show rather than averaging away weak periods.

Calculate admission-level break-even

At a 52% contribution margin, $19.50 of gross customer revenue leaves $10.14 contribution per paid admission after film rental, concession inventory, payment fees, refunds and other admission-linked cost.

$105,833 ÷ $10.14 ÷ 7 ÷ 4.33 = 344.39 paid admissions per operating day. The practical target is 345, before adding a buffer for discount mix, film terms, refunds, complimentary tickets and interrupted shows.

At 390 admissions, monthly gross customer revenue is 390 × $19.50 × 7 × 4.33 = $230,508. Contribution is about $119,864, leaving about $14,031 monthly operating surplus before depreciation, financing, income tax, major replacement capital, working-capital timing and distributions.

Stress customer value, contribution and fixed cost

The lower-value case needs almost 48% occupancy across every daily seat opportunity. That may be difficult when matinees and weak titles pull down the full-week average. The remedy is not to assume more concession spend. Measure admission mix, concession spend, film settlement and contribution by title and showtime.

Secure public-performance authority for every title

The U.S. Copyright Office identifies public performance of a motion picture as an exclusive right of the copyright owner, subject to applicable limitations and exceptions. A consumer disc or streaming subscription does not by itself establish authority to exhibit a film publicly. The title ledger should record the distributor, booking, format, key delivery, reporting and settlement terms. U.S. Copyright Office.

Census classifies non-drive-in motion-picture theaters in NAICS 512131. The 2023 County Business Patterns national file reports 4,057 employer establishments, 121,566 employees and about $2.261 billion of annual payroll. It does not establish local admissions, film terms or ticket prices. 2023 County Business Patterns.

Build accessibility into every show

DOJ guidance for covered digital theaters addresses captioning and audio-description equipment, public notice, maintenance and staff assistance. For theaters with two through seven auditoriums, the federal rule's table specifies six captioning devices and a tiered audio-description count based on auditorium count. The current law and exact operation require professional review. DOJ movie-theater guidance.

The broader ADA standards also govern accessible routes, seating and companion positions for applicable work. 2010 ADA Standards. Devices should be inventoried, charged, tested and available through trained staff; owning equipment without reliable delivery is not a complete service.

Use current prices as examples

Walker Cinemas currently lists ticket examples from $7.46 for a standard matinee to $13.05 for a luxury evening admission before tax, plus discount and surcharge variations. Its concession page lists current popcorn, drink, snack and combo prices. These examples show why ticket category and concession item should remain separate. They do not establish spend per patron or local attendance. Walker Cinemas tickets and Walker Cinemas concessions.

Read the five-year case

The next test is 5,000 paid admissions through licensed partner or pilot screenings. Record title, auditorium, showtime, ticket category, realized yield, concession spend, film terms, labor, accessibility-device use, refund and failure. Commit to three screens only when the assembly shell, distributor path and paid program support the full-week threshold.

The Movie Theater case contains the complete $3.2 million allocation and forecast. Its evidence register separates sources from assumptions, while the business plan and financial model explain rights, screen capacity and product adaptation.

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