Skip to main content
SBI SecuritiesAn SBI Group Company

Break-Even Calculator

Calculate break-even point for your business or investment.

Cost & Revenue Details

Rent, salaries, insurance, etc.

Raw materials, packaging, etc.

Break-Even Formula:

BEP (units) = Fixed Costs ÷ (Selling Price - Variable Cost)

Contribution Margin = Selling Price - Variable Cost = ₹300

Break-Even Analysis

Break-Even Point

1,667 units

8.33L revenue

For Target Profit

2,334 units

11.67L revenue

Contribution Ratio60.0%
Profit at 2500 units+2,50,000
Margin of Safety33.3%

833 units above break-even

Operating Leverage3.00x

Price Sensitivity Analysis

-10% Price

2,000 units

to break even

Current Price

1,667 units

to break even

+10% Price

1,429 units

to break even

Understanding Break-Even

Fixed Costs

Constant regardless of production

Variable Costs

Increase with each unit produced

Contribution Margin

Revenue - Variable costs per unit

Margin of Safety

Buffer above break-even