Business Break-even Calculator

Find the minimum whole units needed to cover fixed costs, variable unit costs and selling fees. Compare the result with your planned sales volume.

Unit contribution = price × (1 − fee/100) − variable cost. Break-even quantity = fixed cost / unit contribution, rounded up to whole units. Planned profit = planned quantity × contribution − fixed cost.

Example: THB 10,000 fixed cost, THB 150 price and THB 90 variable cost leave THB 60 per unit. At least 167 units are needed, generating THB 25,050 revenue. At 200 units, profit is THB 2,000.

Use fixed costs and sales for the same period and assume constant unit prices and costs. A non-positive unit contribution cannot produce an improving break-even point (shown as —). Business taxes and unentered investment costs are excluded.