Free Break-Even Point Calculator

Your break-even point is the sales volume where revenue exactly equals total cost — no profit, no loss. Knowing this number tells you the minimum you must sell every month to stay open.

Results

Contribution / unit$25.00
Contribution margin62.50%
Break-even units400
Break-even revenue$16,000.00

Cost breakdown at break-even

  • Fixed costs62.5%
  • Variable costs37.5%

Total revenue $16,000.00 = Fixed $10,000.00 + Variable $6,000.00

What the Break-Even Calculator does

The break-even point is the sales volume, in units or revenue, at which total revenue exactly equals total cost, leaving zero profit and zero loss. It is a threshold calculation, not a margin percentage — it tells you a volume target, not a rate of return.

Methodology and formula

Break-even units = Fixed Costs / (Selling Price − Variable Cost per Unit); Break-even revenue = Fixed Costs / Contribution Margin Ratio.

Worked example

Inputs
Fixed costs 12,000/month; selling price 40; variable cost per unit 24.
Result
Contribution margin 16 (40% ratio); break-even units 750; break-even revenue 30,000.

Below 750 units a month this product line loses money; every unit after that contributes $16 straight to profit. A $2 price rise would cut the break-even point to about 667 units — proof that pricing moves break-even faster than chasing extra volume.

When to use this tool

Use this tool to find the minimum volume a product or business needs to cover fixed costs before deciding whether a price or cost structure is viable. Use the Net Profit Margin Calculator once you're past break-even and want to see what's actually left after tax, and Product Pricing Calculator to set the selling price that feeds into this calculation.

About the Break-Even Calculator

The break-even formulas

Break-even units = Fixed Costs / (Selling Price − Variable Cost per Unit). Break-even revenue = Fixed Costs / Contribution Margin Ratio, where contribution margin ratio = (Selling Price − Variable Cost) / Selling Price.

Fixed vs variable cost — get this split right

Fixed costs are what you pay regardless of volume: rent, salaries, insurance, software. Variable costs move with each unit sold: materials, packaging, per-transaction fees, shipping. Miscategorising a cost can move your break-even point by hundreds of units.

Using break-even for pricing decisions

If break-even feels unreachable, you have three levers: cut fixed costs, cut variable cost per unit, or raise the selling price. Small price increases move break-even faster than large volume increases because they widen the contribution margin.

Frequently asked questions

What if my selling price is lower than variable cost?

There is no break-even — every unit sold increases your loss. Raise the price, lower the variable cost, or discontinue the product.

Do I include my own salary as a fixed cost?

Yes, if you want break-even to reflect a sustainable business. Otherwise the number tells you when the business stops losing money, not when it can afford you.

How often should I recalculate break-even?

Every time fixed costs, supplier pricing or list price changes materially — typically once a quarter.

Related Pricing Tools

Other free tools in the pricing & profitability silo.