Break-even Calculator
Fixed costs divided by contribution per unit — the single most useful number for a small business.
Contribution is the engine
Price minus variable cost is what each sale contributes to fixed costs. Break-even is simply fixed costs divided by that contribution.
Why volume alone cannot save you
If contribution is negative, growth accelerates the loss. Fix price or variable cost first.
Does this include tax?
No. Use pre-tax figures for the operating break-even.
What if I sell several products?
Use a weighted average contribution across the mix.