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Break-Even Point Calculator

Calculate the break-even point in units and revenue from fixed costs, price, and variable cost per unit. Add target profit and a sensitivity table.

Quick presets

Load a realistic example to explore the calculation, then edit any field to match your own business.

Inputs

Enter your fixed costs for the period (month, quarter, or year), then the price and variable cost per unit. Target profit and forecast volume are optional.

Rent, salaries, software, insurance, and any cost that does not change with the number of units sold.

The amount the customer pays for one unit, before sales tax.

Materials, packaging, payment processing, shipping, or hosting: anything that scales with each unit sold.

Optional

Profit you want above zero. Leave blank for plain break-even.

Expected sales volume for the same period to project profit and margin of safety.

Sensitivity analysis

See how the break-even point moves when you change one input at a time. The lever with the largest swing is the one most worth negotiating or improving.

ScenarioDescriptionBreak-even unitsBreak-even revenueChange vs baseline
BaselineCurrent price, variable cost, and fixed costs.770$22,307.69baseline
Price +10%Raise price to 31.90 per unit.693$22,076.12-10.0% units
Price -10%Cut price to 26.10 per unit.866$22,597.40+12.6% units
Variable cost -10%Variable cost down to 2.70 per unit.761$22,053.23-1.1% units
Variable cost +10%Variable cost up to 3.30 per unit.779$22,568.09+1.2% units
Fixed costs -25%Fixed costs trimmed to 15000.00 per period.577$16,730.77-25.0% units
Fixed costs +25%Fixed costs grow to 25000.00 per period.962$27,884.62+25.0% units

A negative change in units means the scenario lowers your break-even point: easier to reach. A positive change means the scenario pushes the break-even point further out.

The formula

Break-even units

Units = Fixed Costs / (Price per Unit - Variable Cost per Unit)

The denominator is the contribution margin per unit: the cash each sale leaves over after paying its own variable cost.

Break-even revenue

Revenue = Fixed Costs / Contribution Margin Ratio

Equivalent to break-even units multiplied by price. Useful when you measure the business in dollars rather than units.

Target profit

Units = (Fixed Costs + Target Profit) / Contribution Margin

Treats the profit you want as another fixed amount that has to be covered before you stop.

Margin of safety

Margin = (Forecast Units - Break-even Units) / Forecast Units

How far sales can fall below your forecast before you stop turning a profit. A larger margin of safety means more cushion.

This calculator models a single product or a blended product with one average price and one average variable cost. For multi-product mixes, use the contribution margin ratio of each product weighted by its share of revenue.

How to use

  1. Pick a quick preset (SaaS, coffee shop, e-commerce, restaurant, or consulting) to load realistic numbers, or skip presets and enter your own. Switch the currency if you do not work in USD.
  2. Enter your fixed costs for the period (a month, quarter, or year). Include rent, payroll, software, insurance, and anything that stays the same regardless of how many units you sell.
  3. Enter the price per unit (what the customer pays, before sales tax) and the variable cost per unit (materials, packaging, payment processing, shipping, hosting, anything that scales with each sale).
  4. Optional: enter a target profit to find the units and revenue needed to clear that profit, and a forecast volume to project the period's profit and margin of safety at that volume.
  5. Read the headline break-even point, the contribution margin per unit, the contribution margin ratio, and the sensitivity table to see which lever (price, variable cost, or fixed costs) moves the break-even point most.

About this tool

Break-Even Point Calculator answers the foundational question of cost-volume-profit analysis: how many units must I sell, and how much revenue must I book, before I stop losing money? Enter the period's fixed costs (rent, salaries, software, insurance, anything that does not change with volume), the price you charge per unit, and the variable cost per unit (materials, packaging, payment processing, hosting, shipping, anything that scales with each sale). The tool computes the contribution margin per unit (price minus variable cost), the contribution margin ratio (the share of every sale that goes to covering fixed costs and profit), the break-even point in units (fixed costs divided by contribution per unit, rounded up to the next whole unit because you cannot sell a fraction), and the break-even point in revenue (units multiplied by price, equivalent to fixed costs divided by the contribution margin ratio). Add an optional target profit and the calculator solves for the units and revenue needed to clear that profit, treating it as another fixed amount to cover. Add an optional forecast volume and the tool projects the period's profit at that volume, plus the margin of safety (how far sales can fall below the forecast before you stop turning a profit, in units, revenue, and percent). A built-in sensitivity table replays the calculation under seven scenarios at once (price plus or minus 10%, variable cost plus or minus 10%, fixed costs plus or minus 25%, against the baseline) so you can see at a glance which lever moves the break-even point most: a small price increase often beats a much bigger fixed-cost cut. Currency presets cover USD, EUR, GBP, CAD, AUD, JPY, INR, and TRY with locale-aware Intl.NumberFormat output, and quick presets seed realistic numbers for a SaaS subscription, a coffee shop, an e-commerce product, a restaurant menu item, and a consulting hour so you can explore the calculation without typing anything first. Useful for founders sizing the runway needed to reach profitability, small-business owners pricing a new product, restaurant and retail operators deciding whether a menu change makes the math work, sales leaders setting volume targets, finance students working through cost-volume-profit homework, and anyone writing a business plan that needs a defensible break-even number. The calculator models a single product or a blended product line with one average price and one average variable cost per unit; for multi-product mixes you can run the contribution margin ratio per product and weight by share of revenue. Every calculation runs locally in your browser, so the cost figures and projections you enter never leave your device and are not stored after the page is closed.

Free to use. Works in your browser. No signup, no login.

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