Break-even calculator
Find the unit count where contribution covers fixed costs.
Costs and price
Currency-neutral and per the same period. Contribution per unit is unit price minus variable cost. Fixed costs are covered before profit.
Result
No result yet. Enter fixed costs, unit price and variable cost, then select Calculate break-even.
Formulas and rounding
- Contribution per unit = unit price − variable cost per unit.
- Required units = fixed costs ÷ contribution per unit, roundedup to a whole unit.
- Revenue at break-even = required units × unit price.
Rounding is upward because selling a fraction of a unit does not cover the remaining fixed cost. Floating-point noise near a whole number is normalised before the ceiling is taken, so an exact ratio such as 0.3 ÷ 0.1 gives 3 units, not 4.
Zero and negative contribution
If unit price equals variable cost, contribution is 0 and each sale adds nothing toward fixed costs. If unit price is below variable cost, contribution is negative and selling more increases the loss. In both cases there is no finite break-even point, and the result says so instead of showing Infinity or a negative unit count.
Assumptions and scope
Fixed costs, unit price and variable cost are entered in the same currency-neutral unit and for the same period. Fixed costs may be 0; with a positive contribution that gives 0 required units. Inputs accept up to 15 significant digits, and a result outside the supported range is reported instead of rounded. The calculation does not assume tax, demand, discounts, financing, current market rates or inventory constraints, and it is not financial advice.
Example
Example
Fixed costs 1,000, unit price 10, variable cost 6 → contribution 4 per unit, required units 250, revenue at break-even 2,500.