Worked example
With ₹50,000 fixed costs and ₹100 contribution per unit, the estimated break-even volume is 500 units.
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Business planning
Break-even Calculator
Find the sales volume and revenue needed to cover fixed and variable costs, plus margin of safety.
Business inputs
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Business result
Performance breakdown
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Enter your business figures and calculate to view the result.
Formula
How it is calculated
Break-even Units = Fixed Costs ÷ (Selling Price − Variable Cost per Unit)
Results are estimates based on the figures entered and may exclude taxes, fees, accounting adjustments, or employment rules not shown.
Frequently asked questions
What is the break-even point?
It is the sales level where total revenue equals total costs, producing neither profit nor loss.
What is contribution margin?
Contribution margin is selling price minus variable cost; each unit contributes this amount toward fixed costs and profit.
What is margin of safety?
It shows how far expected sales are above the break-even level. A negative value indicates expected sales are below break-even.
Practical guidance
Use the Break-even Calculator with confidence
Find break-even units, revenue, and margin of safety. Review the example and limitations below before using the result for an important decision.
Assumptions and limits
The estimate excludes accounting adjustments and costs not entered, such as refunds, payment fees, credits, withholding, and jurisdiction-specific rules.
How to read the result
Calculations run from the values you enter using the formula described on this page. Inputs are processed in your browser and results are rounded for display.
Calculation methodology
Read our calculation methodology Educational estimate only. Verify regulated financial, tax, employment, or legal decisions with an official source or qualified professional.