Break-Even Calculator

Calculate your business break-even point in units and revenue. Enter fixed costs, variable cost per unit, and selling price to find when your business starts making profit.

Break-Even Calculator

Break-even units, revenue, and margin of safety for your business

Monthly fixed costs Rs 1,00,000

Rent, salaries, EMIs, utilities, software, insurance — costs that don't change with sales

Rs 1,000Rs 1Cr
Rs
Selling price per unit Rs 500

Price at which you sell one unit/item/service

Rs 10Rs 10L
Rs
Variable cost per unit Rs 300

Raw material, packaging, delivery, commission per unit sold

Rs 0Rs 10L
Rs
Expected monthly units sold 800 units

Your projected or current monthly sales volume

11,00,000
units
Break-even units
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units/month
Break-even revenue
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monthly
Margin of safety
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units above B-E
Selling price / unit---
Variable cost / unit---
Contribution margin / unit---
CM ratio---
Fixed costs / month---
Break-even units---
Profit at expected volume---
Fixed costs vs contribution at target volume
Profit: ---
Fixed costs: ---

Break-even assumes constant pricing and variable costs. Real businesses have mixed cost structures — use this as a planning guide.

Revenue vs total cost — break-even crossover
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ThriftRupee Insight

Most new businesses underestimate fixed costs and overestimate sales. A restaurant with Rs 3 lakh monthly fixed costs (rent, salaries, utilities) and Rs 300 contribution per customer needs 1,000 customers just to break even — that's 33 customers every day. Calculate your break-even before you spend a rupee on setup.

Break-Even Analysis — The Foundation of Business Pricing

The break-even point is the sales level where your business makes neither profit nor loss. Every rupee earned above this point is profit. Understanding your break-even is critical before setting prices, taking a loan, hiring staff, or expanding. The formula: Break-Even Units = Fixed Costs ÷ (Selling Price − Variable Cost per Unit).

Margin of safety — your profit buffer

The margin of safety is the gap between your expected sales and the break-even point. If you expect to sell 800 units and break-even is 500 units, your margin of safety is 300 units (37.5%). A margin of safety above 25% is generally considered healthy. Below 10%, your business is highly vulnerable to a small drop in sales or a price increase from suppliers.

Frequently asked questions

What is break-even point?
Break-even point is the sales level at which total revenue equals total costs — zero profit, zero loss. Break-Even Units = Fixed Costs / (Selling Price − Variable Cost per unit). Break-Even Revenue = Fixed Costs / Contribution Margin Ratio. Above this point, every additional unit sold generates pure profit.
What is contribution margin?
Contribution Margin = Selling Price − Variable Cost per unit. It shows how much each unit sold contributes toward covering fixed costs and generating profit. Contribution Margin Ratio = Contribution Margin / Selling Price × 100. A 40% CM ratio means Rs 40 of every Rs 100 in sales covers fixed costs and profit.
What are fixed costs vs variable costs?
Fixed costs do not change with sales volume — rent, salaries, insurance, loan EMI, subscription software. Variable costs increase with each unit sold — raw materials, packaging, delivery, sales commission, payment gateway fees. Understanding this split is the foundation of break-even analysis.
How do I reduce my break-even point?
Three ways: (1) Increase selling price — directly raises contribution margin, (2) Reduce variable costs — negotiate supplier prices, reduce packaging, automate, (3) Reduce fixed costs — smaller office, remote work, restructure EMIs. Even a 10% reduction in fixed costs can dramatically lower the break-even point.