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The break-even calculator finds how many units you must sell before fixed costs are fully covered: break-even units = fixed costs ÷ (price − variable cost per unit).
Ví dụ minh họa
Sử dụng các số liệu ở trên:
- Chi phí cố định (mỗi tháng)
- 4.000 €
- Giá bán mỗi đơn vị
- 25 €
- Chi phí biến đổi mỗi đơn vị
- 15 €
The formula
Variables
- Break-even units (units)
- Fixed costs (€)
- Price per unit (€)
- Variable cost per unit (€)
What break-even point means
Break-even point is the number of units you must sell before a product stops losing money and starts making a profit. Below it, your fixed costs — rent, salaries, software subscriptions, anything that doesn't change with sales volume — eat into every sale. Above it, each additional unit is pure profit (minus its own variable cost). It's the single most useful number in a first-pass business case: if the break-even volume is realistic for your market, the idea is worth building a full plan around; if it isn't, you've saved yourself months of work.
The concept sits at the center of cost-volume-profit (CVP) analysis and shows up constantly in contribution margin planning, pricing decisions, and exam questions that ask "how many units/ customers/subscriptions before this is profitable?"
How to calculate it
The formula only needs three inputs: fixed costs, price per unit, and variable cost per unit.
- Find the contribution margin per unit — price minus variable cost. This is what each sale actually contributes toward covering fixed costs.
- Divide total fixed costs by the contribution margin per unit. The result is the number of units you need to sell to break even.
- Multiply that unit count by the price to get break-even revenue — the sales figure at which profit is exactly zero.
- Fixed costs stay the same regardless of how many units you sell (rent, base salaries, insurance).
- Variable costs scale with each unit sold (materials, shipping, payment processing fees).
- The contribution margin must be positive — if variable cost exceeds price, every sale loses money and no volume ever breaks even.
A worked example
Take a subscription product with €4,000 in monthly fixed costs, a €25/month price, and €15 of variable cost per subscriber (support, hosting, payment fees). The contribution margin is €25 − €15 = €10 per subscriber. Dividing €4,000 by €10 gives a break-even point of 400 subscribers — at that volume, monthly revenue of €10,000 exactly covers costs. The 401st subscriber is the first one that's pure profit.
Limitations to know
Break-even analysis assumes costs and price stay linear — no volume discounts, no step-changes in fixed costs as you scale (e.g. hiring a second manager once you outgrow one team), and a single product or a stable sales mix across products. It also ignores the time value of money and taxes. For a course that pushes further into cost behavior — including step-fixed costs and multi-product break-even — see the related course below.