Accounting Share · Break-even & decisions
Break-Even Analysis Calculator
Find the unit volume at which contribution covers fixed costs. The exact theoretical volume and the rounded-up whole-unit requirement are shown separately.
The interactive calculator requires JavaScript. The formula and worked example below remain available.
01 / Enter your figures
Make the numbers yours.
Use one currency and consistent time periods. Amounts are shown in your input currency units; no currency conversion is performed.
02 / See the working
Your calculation
Enter your figures, then choose Calculate. Or load the worked example.
03 / Understand the method
Formula and method
Fixed costs ÷ (Price − Variable cost per unit)
Find the unit volume at which contribution covers fixed costs. The exact theoretical volume and the rounded-up whole-unit requirement are shown separately.
How to use this calculator
- Collect the figures for the same entity, currency and reporting period.
- Enter each input using its label and unit. For percentages, enter 15 to mean 15%.
- Choose Calculate, inspect the breakdown and compare the result with your assumptions.
- Change one input to explore a scenario. Recalculate after edits; display rounding does not round the underlying calculation.
Inputs at a glance
- Fixed costs per period: A nonnegative numeric input in the units specified by the label.
- Selling price per unit: A nonnegative numeric input in the units specified by the label.
- Variable cost per unit: A nonnegative numeric input in the units specified by the label.
Worked example
Follow one calculation.
- Fixed costs per period
- 12000
- Selling price per unit
- 50
- Variable cost per unit
- 30
- Calculated result
- 600 units
Load this example in the interactive form to inspect the intermediate amounts.
Assumptions and interpretation
Assumes a constant selling price, variable cost per unit and fixed-cost level within the relevant range, with one product or a constant sales mix.
The output is a model based on the figures entered. Check source records and use the accounting or contractual definitions relevant to your task before relying on a result.
Questions about this tool
What does the break-even analysis calculation measure?
Find the unit volume at which contribution covers fixed costs. The exact theoretical volume and the rounded-up whole-unit requirement are shown separately.
Which assumptions can change the result?
Assumes a constant selling price, variable cost per unit and fixed-cost level within the relevant range, with one product or a constant sales mix.
Why can displayed totals differ slightly from my spreadsheet?
Calculations use the unrounded input values. Only the display is rounded. Use four or six decimal places to inspect small differences, and check the timing, sign conventions and rounding policy in your spreadsheet.
Reference and further learning
Cost-volume-profit study reference. These original learning examples apply the displayed formula; the reference does not certify or endorse this calculator.
Look up an accounting term · Practise with accounting questions
Formula and worked example checked 4 November 2026. Calculations run in your browser without sending the entered figures to Accounting Share. Report a calculation issue with the tool name, example inputs and expected result; avoid sharing confidential records.
