Break Even Point

Break Even Point - Calculate and analyze your financial metrics with this comprehensive calculator.

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Updated January 2025
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Break-Even Point Calculator

Industrial-grade break-even analysis with profitability modeling and financial leverage analysis

Product Details

Rent, salaries, utilities

Materials, labor per unit

Revenue per unit sold

Industry Examples

Quick Reference Guide

Break-Even Point (Units)

= Fixed Costs ÷ Contribution Margin

Minimum units to cover all costs

Contribution Margin

= Selling Price - Variable Cost

Revenue available to cover fixed costs

CM Ratio

= Contribution Margin ÷ Selling Price

Percentage of each sale covering costs

Fixed Costs

Rent, salaries, utilities, insurance

Costs that don't change with volume

Variable Costs

Materials, labor, packaging

Costs that increase with each unit

Profit Margin

Sales Price - Total Cost per Unit

Profit earned on each unit sold