What is a break-even calculator?

A break-even calculator tells you exactly how many units you need to sell — or how much revenue you need to earn — before your business covers all its costs and starts making a profit. It uses three inputs: fixed costs, price per unit, and variable cost per unit.

What are fixed vs variable costs?

Fixed costs don't change with sales volume (rent, salaries, software subscriptions). Variable costs scale with production (materials, shipping, payment processing fees). Knowing the difference is the foundation of any break-even analysis.

How do I do a break-even analysis?

Break-even analysis compares your total costs to your total revenue at different sales volumes. The break-even point is the volume where they cross. Once you know it, you can set realistic sales targets, decide whether a product is worth launching, and stress-test your pricing.

What is the break-even point formula?

Break-Even Units = Fixed Costs ÷ (Price per Unit − Variable Cost per Unit). The denominator is your contribution margin — how much each sale contributes toward covering fixed costs. Break-Even Revenue = Break-Even Units × Price per Unit.

What is contribution margin and why does it matter?

Contribution margin is the selling price minus the variable cost per unit. It represents how much each sale "contributes" toward covering fixed costs. For example, if you sell a product for $99 with $35 variable cost, your contribution margin is $64. You need to sell enough units at $64 each to cover your total fixed costs before you make any profit.

What if my price is lower than my variable cost?

If price ≤ variable cost, you lose money on every sale — there is no break-even point. You must either raise your price or reduce your variable cost per unit before the business can ever be profitable.

How can I lower my break-even point?

Three levers: (1) Reduce fixed costs — cut overhead like rent, subscriptions, or headcount. (2) Raise your price — even a small price increase significantly lowers break-even units. (3) Lower variable costs — negotiate with suppliers or streamline production. Raising price is often the fastest lever.

損益分岐点計算ツール

事業・商品の損益分岐点を計算します。

月間固定費

単価

変動費（単価）

月次損益分岐点

79 個

損益分岐売上高$7,821.00

貢献利益$64.00 (65%)

固定費$5,000.00

You need to sell 79 units/month at $99.00 to break even. Each sale contributes $64.00 toward covering your $5,000.00 fixed costs.

Break-even is the floor, not the goal. Make sure your actual target price leaves room for growth and risk.

Try next

Invoice + Tax Calculator

Build your first invoice around the price this analysis suggests

ℹ️

この計算ツールについて

損益分岐点とは、売上高が総費用と等しくなる地点、つまり損失を出さないための最低販売量です。すべての起業家は事業開始前にこれを把握すべきです。

❓

よくある質問

固定費と変動費の違いは？

固定費は販売量に関わらず変わりません（家賃・人件費・サブスクリプション）。変動費は生産量に応じて増減します（原材料・送料・手数料）。

損益分岐点分析をどう活用しますか？

損益分岐点を把握することで、売上目標の設定、価格戦略の立案、事業の実現可能性の評価、安全余裕度の把握などに活用できます。

📖

Planning

Break-Even Analysis: How to Know When Your Business Idea Actually Makes Money

5 min read Business

Break-Even Analysis for Small Business: Calculate Before You Spend

6 min read

損益分岐点計算ツール

この計算ツールについて

よくある質問

関連記事

関連計算ツール