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Tool · business planning · free

Business break-even calculator

Calculate contribution per sale and the whole-sale count required to cover entered fixed costs or an optional target operating surplus.

Contribution-margin modelNo market-demand assumptionTool 1.0.0Formula 1.0.0

Enter one consistent sale model

Nothing is sent to an ICU account or server.

Formula and boundary

Explicit formulas

contribution_per_sale = price − variable_costcontribution_margin_pct = contribution_per_sale ÷ price × 100break_even_units = ceil(fixed_cost ÷ contribution_per_sale)break_even_revenue = break_even_units × pricetarget_units = ceil((fixed_cost + target_surplus) ÷ contribution_per_sale)target_revenue = target_units × price

Assumptions

  • Every entered monetary value uses the same selected currency; this tool performs no FX conversion.
  • Price and variable cost are modeled as constant per sale.
  • Fixed cost is modeled for the selected period.
  • Target surplus is optional; blank is explicitly treated as 0.
  • Taxes, payment fees, returns, owner pay and other items affect the result only if the visitor includes them in the entered costs.

Known unknowns

  • Actual demand and sales volume
  • Price or cost changes
  • Capacity constraints
  • Taxes, fees, refunds or discounts not included in inputs
  • Whether the modeled sale unit matches the real business mix

Validation rules

  • Currency changes clear all monetary values instead of silently relabeling them.
  • Period changes clear period-dependent fixed-cost and target-surplus values.
  • If variable cost is greater than or equal to price, no finite break-even is reported.

Interpret the number carefully

Break-even is scenario math from your entered assumptions, not observed demand, revenue, profit or market validation. It does not mean the market will supply that many sales, that the price is achievable, or that the listed costs are complete. If contribution per sale is zero or negative, the tool refuses to invent a finite break-even.

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