Break-Even Analysis Calculator

About this calculator

This calculator finds the break-even point — the sales volume at which total revenue equals total costs — using break-even units = fixed costs / (price per unit − variable cost per unit), where the denominator is the contribution margin. Below the break-even point the business runs at a loss; above it, each additional unit sold contributes pure profit equal to the contribution margin.

Small business owners, startup founders writing financial projections, and managerial accounting students use break-even analysis to set pricing, decide how much fixed cost (like rent or salaries) a business can sustain, and determine the sales target needed before a venture turns profitable. Enter fixed costs, price per unit and variable cost per unit to get the break-even units and revenue.