Profitability & Pricing

Break-Even Calculator

Find how many units — and how much revenue — you need to cover your fixed costs and start making a profit.

$

Costs that do not change with volume — rent, salaries, insurance, software.

$
$

Variable costs rise with each unit sold — materials, packaging, payment fees, shipping.

$
units

Used to calculate your margin of safety and profit at that volume.

Break-Even Point or in revenue
Expected sales vs. break-even
Contribution margin / unit
Contribution margin ratio
Profit at expected sales
Units needed to hit target profit
Revenue needed to hit target profit
Margin of safety
Margin of safety in units

    Estimates for planning only. This is a single-product break-even model: it assumes one price, one variable cost per unit, and that fixed costs stay fixed across the volume range. Real businesses with multiple products, tiered pricing, or step-fixed costs will need a blended analysis.

    Free Break-Even Calculator

    Before you launch a product, sign a lease, or take on a loan, one number decides whether the plan is survivable: how much you have to sell before you stop losing money. This free break-even calculator answers it in units and in revenue, then goes further — showing your contribution margin, the volume needed to hit a target profit, and how far sales can fall before you are underwater.

    It runs entirely in your browser, requires no sign-up, and nothing you type leaves your device.

    How Break-Even Analysis Works

    Every sale you make contributes something toward your fixed costs. Break-even is simply the point where those contributions have covered the fixed costs completely, and the next sale becomes profit.

    The engine of the whole model is contribution margin — the price of one unit minus the variable cost of producing that unit. It is what each sale genuinely contributes.

    • Contribution margin per unit = Price − Variable cost per unit.
    • Break-even units = Fixed costs ÷ Contribution margin per unit.
    • Break-even revenue = Fixed costs ÷ Contribution margin ratio, where the ratio is contribution margin ÷ price.
    • Units for a target profit = (Fixed costs + Target profit) ÷ Contribution margin per unit.

    Fixed vs. Variable Costs

    Get this split wrong and every number the calculator produces is wrong. Fixed costs stay the same whether you sell one unit or ten thousand: rent, salaried staff, insurance, software subscriptions, loan payments. Variable costs move with each sale: materials, packaging, payment processing fees, shipping, hourly production labour, sales commission.

    Two common traps. First, payment processing fees feel small but are genuinely variable and belong in the per-unit cost. Second, some costs are "step fixed" — a second delivery van, another shift supervisor — which stay flat only up to a threshold and then jump. This calculator assumes fixed costs stay fixed across the volume range you are testing, so re-run it for each step.

    A Worked Example

    Suppose you have $60,000 of annual fixed costs, sell your product for $50, and each unit costs $30 in materials, packaging and fees.

    • Contribution margin: $50 − $30 = $20 per unit, a contribution margin ratio of 40%.
    • Break-even units: $60,000 ÷ $20 = 3,000 units.
    • Break-even revenue: $60,000 ÷ 0.40 = $150,000 (3,000 units × $50).
    • For a $20,000 target profit: ($60,000 + $20,000) ÷ $20 = 4,000 units.

    If you expect to sell 4,500 units, you clear break-even comfortably: profit is 4,500 × $20 − $60,000 = $30,000, and your margin of safety is 33.3% — sales could fall by a third before you stopped covering costs.

    Margin of Safety: Your Buffer

    Break-even tells you the edge of the cliff. Margin of safety tells you how far back from it you are standing: (Expected sales − Break-even sales) ÷ Expected sales.

    A 33% margin of safety means demand could drop by a third before you start losing money. A 5% margin of safety means one bad quarter, one lost client, or one price war puts you underwater. It is the single best sanity check on an optimistic sales forecast.

    When There Is No Break-Even Point

    If your price is at or below your variable cost per unit, the contribution margin is zero or negative — every sale loses money, and no amount of volume will ever cover fixed costs. Selling more makes it worse. The calculator will tell you this outright rather than showing an impossible number.

    There are only two fixes: raise the price, or cut the variable cost. Cutting fixed costs lowers the break-even point but cannot rescue a negative contribution margin. If your margin is thin — under about 15% — break-even becomes hypersensitive: a small price cut or cost increase can move it dramatically. Pair this with the profit margin calculator to test a new price before you commit.

    Frequently Asked Questions

    How do you calculate the break-even point?

    Divide total fixed costs by the contribution margin per unit (price minus variable cost per unit). With $60,000 of fixed costs, a $50 price and a $30 variable cost, the contribution margin is $20, so break-even is $60,000 ÷ $20 = 3,000 units, or $150,000 in revenue.

    What is contribution margin?

    Contribution margin is the price of a unit minus its variable cost — the amount each sale contributes toward covering fixed costs and then to profit. The contribution margin ratio expresses that as a share of price. It is the most important number in break-even analysis: if it is zero or negative, no volume can save you.

    How many units do I need to sell to hit a target profit?

    Add the target profit to your fixed costs, then divide by the contribution margin per unit. To earn $20,000 on top of $60,000 of fixed costs with a $20 contribution margin, you need ($60,000 + $20,000) ÷ $20 = 4,000 units.

    What is a good margin of safety?

    Margin of safety is (Expected sales − Break-even sales) ÷ Expected sales. Higher is safer. A margin above roughly 20–30% gives real room for a downturn; below 10% means a small drop in demand pushes you into a loss. Use it to stress-test optimistic forecasts.

    Why does my calculator say I never break even?

    Because your price is at or below your variable cost per unit, giving a zero or negative contribution margin. Each additional sale increases your loss, so no volume covers fixed costs. Raise the price or reduce the per-unit variable cost — cutting fixed costs alone will not fix it.

    Related Articles

    ← Browse all free finance tools