Enter your values
The starting values are editable examples. Results update when you change your inputs.
Your result
Updates as you change your values.
How it is calculated
Contribution per unit = price − variable cost. Break-even units = ceiling(fixed costs / contribution), provided contribution is positive.
Worked example
With EUR 1,000 fixed costs, a EUR 25 price and EUR 15 variable cost, contribution is EUR 10 per unit. Break-even is reached at 100 units.
Before you calculate
Use the same period for fixed costs and the sales quantity. Apply a consistent tax basis to price and costs. Variable costs should include expenses that increase with each sale; do not also count them as fixed costs.
Interpreting the result
A zero or negative contribution cannot cover positive fixed costs in this model. Results do not include changing prices, capacity limits or volume discounts. Breaking even is not the same as achieving a target profit.
Use the units shown beside each field. Monetary fields labelled EUR stay in euros; changing language does not exchange currencies. Results are estimates under the stated assumptions.