Costing & Management
Break-even Analysis Calculator
Break-even point in units and sales value, P/V ratio and margin of safety.
Result
Formula
- Contribution per unit = Selling price − Variable cost
- P/V ratio = Contribution ÷ Selling price
- Break-even units = Fixed costs ÷ Contribution per unit
- Margin of safety = (Expected sales − Break-even sales) ÷ Expected sales
Assumptions
- Costs separate cleanly into fixed and variable; selling price and variable cost per unit are constant within the relevant range.
- Single product or constant sales mix.
Illustrative only. This calculator shows results from the inputs and assumptions above. It is not personalised professional advice and does not consider your specific facts. Rates were last checked on 9 November 2026.