PLANNING LIBRARY · Original worked examples
Planning calculator

Break-even calculator

How many monthly sales cover your operating costs, and can your capacity deliver them?

Your inputs

Loaded values are synthetic
USD
USD
USD
USD
units

Computed from your inputs

Monthly EBIT break-even

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Complete the inputs to see the result.

EBIT break-even units = ceiling((fixed cash costs + depreciation) / (price − variable cost per unit)).

Check the complete worked calculation

The numbers below use the initial worked inputs. They are a teaching case; changing the calculator updates its result above, while this worked example remains fixed.

Worked inputs and their defined financial boundary
MeasureCalculation or scopeResult
Contribution per completed unitPrice − variable cost$21.76
EBIT cost boundaryFixed costs + depreciation$49,700.00
Whole EBIT break-evenSmallest whole count covering the EBIT boundary2,285 units/month
Result at that whole countCount × contribution − fixed − depreciation$21.60
Result at the previous whole countOne fewer completed unit-$0.16
Whole EBITDA break-evenFixed cash costs ÷ contribution, rounded up2,156 units/month

EBIT includes depreciation once; EBITDA does not. Both use completed units and exclude financing and tax. A threshold below entered capacity establishes arithmetic feasibility only; it does not establish customer demand.

Calculations retain full input precision. Displayed amounts are rounded. Continue with the related planning guide and worksheet →

Read the result within its limits

All inputs use the same monthly period. The calculator assumes one unit or a stable sales mix and fixed operating capacity. Required labor must be included once in fixed or variable costs.

EBIT excludes financing and income tax. EBITDA break-even omits depreciation; cash sufficiency also depends on payment timing and later capital spending. A technically feasible threshold is not proof of demand.

SBA: break-even planning guidance ↗

See the whole financial chain.

Use the restaurant worked example to connect opening capital, revenue, costs and cash. All its financial values are synthetic.

Explore the complete example →Read the definitions →
Financial information disclaimer

Published research and calculations support business planning and education. They are not personalized financial, investment, tax or legal advice, and they do not guarantee costs, revenue, profit or financing. Estimates depend on the stated format, location, source periods and assumptions. Check the requirements and commitments that apply to your circumstances.

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