How to use this calculator
Enter fixed costs, selling price per unit, variable cost per unit, and current monthly sales. The calculator finds contribution margin, break-even units, and whether current sales are above or below break-even.
Use this Small Business Break Even Calculator to find how many sales you need to cover fixed and variable costs. It estimates break-even units, break-even revenue, and your safety margin against current sales.
Enter fixed costs, selling price per unit, variable cost per unit, and current monthly sales. The calculator finds contribution margin, break-even units, and whether current sales are above or below break-even.
Break-even is the point where revenue covers all costs. Sales above break-even create profit; sales below break-even create loss.
If variable cost is equal to or higher than price, the business cannot break even on unit sales without changing pricing or costs.
If fixed costs are $10,000, price is $50, and variable cost is $25, contribution margin is $25 and break-even volume is 400 units.
Divide monthly fixed costs by contribution margin per sale. Contribution margin is selling price minus variable cost per unit.
Break-even revenue equals break-even units multiplied by selling price. It is the sales level required to cover fixed and variable costs.
You can reach break even faster by increasing prices, reducing variable costs, lowering fixed costs, or increasing sales volume.
A higher safety margin is better. Many businesses prefer current sales to be at least 20% to 30% above break-even sales.
Break-even timing depends on fixed costs, pricing, gross margin, and sales growth. Many new businesses take months or years to consistently break even.
| Metric | Meaning |
|---|---|
| Contribution Margin | Price minus variable cost |
| Break-even Units | Units needed to cover fixed costs |
| Safety Margin | Current sales above break-even |
| Profit Projection | Profit at current sales |