Formula
Break-even units = Fixed costs ÷ (Selling price per unit − Variable cost per unit).
Business tools
Break-Even Calculator
Find the number of units and sales revenue needed to cover your fixed and variable costs.
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Your inputs
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Estimated results
How this calculator works
Break-Even
Each sale contributes the selling price minus its variable cost toward fixed costs. Break-even is reached when those contributions cover the fixed costs.
Simple example
With Rs. 250,000 fixed costs and Rs. 1,100 contribution per unit, the business must sell 228 units to break even.
FAQ
Frequently asked questions
Why are break-even units rounded up?+
A partial unit cannot normally be sold, so the result is rounded up to the first whole unit that covers all fixed costs.
What are fixed costs?+
They are costs that generally remain even when sales change, such as rent, subscriptions, and some salaries.
Need clearer numbers for your business?
Finance Desk LK can help keep your accounts accurate, organised, and ready for better decisions.