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Costing & Management

Contribution Analysis Calculator

Contribution, P/V ratio, profit and the sales needed for a target profit.

Result

Formula

  • Contribution = Sales − Variable costs; Profit = Contribution − Fixed costs
  • P/V ratio = Contribution ÷ Sales
  • Sales for target profit = (Fixed costs + Target profit) ÷ P/V ratio

Assumptions

  • Variable costs move in proportion to sales.
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.