Business · Free calculator
Break-even Calculator
Know how many sales you need before a price, product or cost decision makes financial sense.
All calculators
Costs that don’t change with sales volume, for your chosen period.
Revenue from selling one unit.
Costs directly associated with producing or selling one unit.
Your break-even sales volume
250 units
Whole units required to cover your costs in the chosen period.
Revenue at this volume£10,000.00
Contribution per unit£20.00
Exact break-even volume250
What this means
Every unit sold beyond 250 adds £20.00 towards profit. Below that volume, the period runs at a loss. Compare this figure with the sales you realistically expect before committing to the price or costs.
Compare alternative scenarios
The same formula, recalculated with one input changed at a time. Use it to see which lever matters most to your decision.
| Scenario | Break-even units | Change | Revenue needed |
|---|---|---|---|
| Your inputs | 250 | — | £10,000.00 |
| Price +10% | 209 | -41 | £9,196.00 |
| Price −10% | 313 | +63 | £11,268.00 |
| Fixed costs +10% | 275 | +25 | £11,000.00 |
| Variable cost +10% | 278 | +28 | £11,120.00 |
How the calculation works
Each unit contributes its selling price minus its variable cost towards fixed costs. Break-even is reached when those contributions cover the fixed costs.
Break-even units = fixed costs ÷ (selling price − variable cost)
We round up to the next whole unit. For the example: £5,000 ÷ (£40 − £20) = 250 units, with £10,000 revenue.
Assumptions and limitations
- One product or a consistent product mix; all produced units are sold.
- Price and variable cost stay constant. Fixed costs relate to the same period.
- Use amounts on a consistent VAT basis. This tool does not add or remove VAT.
- Financing, tax and changing capacity costs are not modelled unless included in your inputs.
- This is a simple planning illustration, not financial advice or an independently validated model.