Break-Even Calculator
Find how many units you must sell before your business stops making a loss.
Calculated locally. Nothing you enter is uploaded.
Break-even point
Units to break even
267
Ksh 213,333 in sales
- Contribution per unit
- Ksh 450
- Break-even revenue
- Ksh 213,333
- Contribution ratio
- 56.3%
Profit at different volumes
| Units sold | Revenue | Total cost | Profit |
|---|---|---|---|
| 133 | Ksh 106,400 | Ksh 166,550 | -Ksh 60,150 |
| 200 | Ksh 160,000 | Ksh 190,000 | -Ksh 30,000 |
| 267 | Ksh 213,600 | Ksh 213,450 | Ksh 150 |
| 333 | Ksh 266,400 | Ksh 236,550 | Ksh 29,850 |
| 400 | Ksh 320,000 | Ksh 260,000 | Ksh 60,000 |
| 533 | Ksh 426,400 | Ksh 306,550 | Ksh 119,850 |
How this tool works
Contribution margin is selling price minus variable cost per unit. Break-even units is fixed costs divided by that margin, and break-even revenue is those units multiplied by the selling price.
The projection table shows profit at half, three quarters, one, one and a quarter, one and a half and two times the break-even volume.
Frequently asked questions
- What counts as a fixed cost?
- Costs that do not change with how much you sell — rent, salaries, licences, internet, loan repayments.
- What is contribution margin?
- Selling price minus the variable cost of one unit. It is the amount each sale contributes towards covering fixed costs.
- Why does it say the business is not viable?
- If the variable cost per unit is equal to or higher than the selling price, every sale loses money and no volume will break even.