00 / Free tool
Break-Even Calculator
Find out exactly how many units you need to sell to cover all costs and start making profit.
01 / Calculator
Break-Even Calculator
Inputs
Results
Break-Even Units
300
units to cover all costs
Break-Even Revenue
$22,500
in total sales needed
Contribution Margin
$50 / unit
66.7% margin ratio
Margin of Safety
25.0%
100 units above break-even
Cost vs Revenue
02 / Notes
How it works
Break-even analysis tells you exactly how many units you need to sell to cover all your costs. Below that number, you lose money. Above it, every additional sale is pure profit (minus variable costs). It's the single most important number for pricing decisions.
Formula
Break-Even Units = Fixed Costs ÷ (Selling Price - Variable Cost per Unit) Contribution Margin = Selling Price - Variable Cost per Unit Margin of Safety = (Current Sales - Break-Even Sales) ÷ Current Sales × 100%
Why it matters for your business
Every business decision affects your break-even point. Hiring someone raises fixed costs. Changing your price shifts the entire equation. Understanding this relationship helps you make confident decisions about pricing, hiring, and expansion.
04 / Next step
Get deeper insights with James FP&A
These calculators are just the start. Connect your accounting data and get automated financial analysis, forecasting, and real-time dashboards.