Break-even Point Calculator
Calculate how many units you need to sell to cover fixed and variable costs. Free, instant and mobile-friendly.
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Formula
Break-even units = Fixed costs ÷ (Price per unit − Variable cost per unit)
How to use this result
Use the result to compare scenarios, set targets and identify the number that most affects your decision. Recalculate when prices, costs, customer volume or campaign performance change.
This calculator provides an estimate based on your inputs and is not accounting, tax, legal or investment advice.
Understand your Break-even Point Calculator result
The break-even point is the sales volume at which total contribution exactly covers fixed costs. Sales below it produce a loss; sales above it begin contributing to profit.
Worked example
With €12,000 in fixed costs, an €80 selling price and €32 variable cost per unit, contribution is €48 per unit. You need to sell 250 units to break even.
How to interpret it
A lower break-even point normally means less operating risk. You can lower it by reducing fixed costs, improving contribution per unit or increasing price without losing too much demand.
Practical next steps
- Add a safety margin above the calculated unit target.
- Convert the monthly target into weekly and daily goals.
- Test price and cost scenarios before committing inventory.
Questions to ask before deciding
Are all relevant costs included? Is the time period consistent? How would the result change if volume, price or cost moved by 10%? Save your assumptions so you can compare the estimate with actual performance later.