NodusTech
Free Business Tools

Break-Even Calculator

Enter your fixed costs, price and variable cost per unit to see exactly how many units you need to sell to break even.

How to read your result

Contribution per unitis what each sale leaves after its own variable cost — that's the amount available to pay down your fixed costs. Break-even units is how many sales it takes for that contribution to add up to your fixed costs exactly.

Worked example

A product sells for €25, costs €10 in variable cost per unit, and the business has €3,000 of fixed costs per month. Contribution per unit = €25 − €10 = €15. Break-even units = €3,000 ÷ €15 = 200 units. Break-even revenue = 200 × €25 = €5,000 — sell 200 units in the month and the business covers its fixed costs exactly.

Formula

Contribution per unit = Selling price − Variable cost per unit

Break-even units = Fixed costs ÷ Contribution per unit

Break-even revenue = Break-even units × Selling price

Good to know

Break-even isn't a target — it's the floor. Once you know the unit count, compare it against what you can realistically sell in the period to judge whether the price, cost structure or fixed cost base needs to change before you commit to them.

Frequently Asked Questions

What does "break-even" actually mean?+

The point where total contribution (price minus variable cost, times units sold) exactly covers your fixed costs — zero profit, zero loss. Sell fewer units and you're at a loss; sell more and every extra unit is profit.

What counts as a fixed cost vs a variable cost?+

Fixed costs don't change with how much you sell — rent, salaries, insurance. Variable costs scale with each unit — materials, packaging, per-unit shipping. Use figures from the same period (e.g. both monthly) for a meaningful answer.

Why can't my selling price be lower than my variable cost?+

If price is below variable cost, every unit sold loses money before fixed costs are even considered — no sales volume can make that profitable, so break-even is mathematically impossible.

Is my data saved or sent anywhere?+

No. The calculation runs entirely in your browser and nothing you enter is stored or transmitted.

This calculator is provided for general information only and is not accounting, tax or financial advice.