Find the break-even point in units and rupees from price, variable and fixed cost
Estimates only, not financial advice. What you type stays on your device. Updated on 24 Oct 2026.The break-even point is the sales at which revenue covers every cost: fixed costs divided by the contribution per unit, the price less the variable cost. A café with ₹1,50,000 of monthly fixed costs selling coffee at ₹120 that costs ₹45 to make breaks even at 2,000 cups, ₹2,40,000 of sales.
| Price a cup | Contribution a cup | Break-even cups | Break-even sales |
|---|---|---|---|
| ₹80 | ₹35 | 4,286 | ₹3,42,857 |
| ₹100 | ₹55 | 2,728 | ₹2,72,727 |
| ₹120 | ₹75 | 2,000 | ₹2,40,000 |
| ₹140 | ₹95 | 1,579 | ₹2,21,053 |
| ₹160 | ₹115 | 1,305 | ₹2,08,696 |
| ₹200 | ₹155 | 968 | ₹1,93,548 |
The page opens on a worked example: fixed costs of 1,50,000, a price of 120 and a variable cost of 45 per unit.
Replace those with your own costs and price.
Change the expected sales of 2,500 units and the 50,000 target profit to your plan.
Read Units to break even, the units needed for the target profit, and the Margin of safety at expected sales.
Every business has costs that stay the same however much it sells, such as rent, salaries, a loan instalment and software subscriptions, and costs that rise with each unit, such as material, packing, delivery and sales commission. The break-even point is the volume at which the money from sales has covered both. Below it the business loses money; above it every extra unit adds its contribution to profit.
What it works out. Enter the fixed costs for a period, the selling price per unit and the variable cost per unit. The calculator shows the contribution per unit and as a share of the price, the break-even in units (exact, and rounded up to whole units, since 399.5 units still lose money) and in revenue, and the units and sales needed to reach a target profit. Add the units you expect to sell and it also shows the margin of safety: how far sales can fall before the business stops making money, in units, in rupees and as a percentage of expected sales. A table lists profit or loss from zero units to about twice the break-even.
What it does not do. It assumes one product, or an average across your products, with a price and a variable cost that do not change with volume, and fixed costs that stay fixed across the range shown. Real costs step up (a second shop, another employee) and discounts lower the average price, so treat the answer as a guide for the volumes near your current ones. It does not account for income tax, the timing of cash, or stock left unsold.
The rest of the article, and all 6 questions about Break-Even Calculator, are on the Break-Even Calculator page.
Break-even units equal fixed costs divided by the contribution per unit, and the contribution is the selling price less the variable cost per unit. Break-even revenue equals the break-even units times the price, or the fixed costs divided by the contribution margin ratio. Both give the same figure, and the calculator shows each step.
Fixed costs stay the same whether you sell ten units or a thousand in the period: rent, salaries, loan instalments, insurance and subscriptions. Variable costs rise with every unit sold: raw material, packing, delivery, payment gateway charges and sales commission. A cost that is partly both, such as electricity, can be split between the two boxes.
A business sells whole units, and a fraction short of the break-even is still a loss. When fixed costs of ₹10,000 are divided by a ₹59 contribution, the exact answer is 169.49 units: 169 units lose money and 170 units make a small profit. The page shows both the exact figure and the whole number.
Each sale then loses money before any fixed cost is counted, so selling more makes the loss larger and no volume breaks even. The calculator says so instead of showing a figure. Raise the price, lower the cost per unit, or check that a fixed cost has not been entered as a cost per unit.
Formula only: no rates or limits are read from an official source.
Still stuck? Ask about Break-Even Calculator and anybody who knows can answer. No account needed.
On the related tools: Print Receipt on Thermal Printer – Print a shop receipt straight to an Epson, TVS or Xprinter thermal printer, no app · Income Tax Depreciation Calculator – WDV depreciation at the Income-tax Rules 2026 block rates, with the 180-day half rate.