Has anybody done the math to figure out how many people they'll need to sign up for this thing in order to break even? They seem to have spent $40M building it

Has anybody done the math to figure out how many people they'll need to sign up for this thing in order to break even? They seem to have spent $40M building it and dropped their stock price 3% on the first day it was live. That's a lot of $40 annual subscriptions just to cover the cost of putting it in place.