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Break-Even Calculator

Business & Tax

Fixed cost, variable cost and break-even volume

Quick Answer

Break-Even Calculator: Fixed cost, variable cost and break-even volume. Break-Even Calculator uses standard business & tax formulas to compute accurate results instantly.

Break-even quantity

7,273 units

= ¥130,909 revenue · 243 units/day if monthly

Contribution/unit¥11.00
CM ratio61.1%
BE revenue¥130,909
For ¥50,000 profit11,819 units

Steps

  1. 1Contribution margin = P − V = 18 − 7 = ¥11.00 per unit (61.1% of price)
  2. 2BEQ = F ÷ (P − V) = 80,000 ÷ 11.00 = 7,273 units
  3. 3BEP = BEQ × P = 7,273 × 18 = ¥130,909
  4. 4Target: (F + profit) ÷ CM = (80,000 + 50,000) ÷ 11.00 = 11,819 units

Price sensitivity

PriceCMBE units
¥12.60¥5.6014,286
¥15.30¥8.309,639
¥18.00 ←¥11.007,273
¥20.70¥13.705,840
¥23.40¥16.404,879

💡 BEQ = Fixed ÷ (Price − Variable). Every unit above break-even earns the FULL contribution margin as profit — that's why high-CM businesses scale beautifully. Cutting fixed costs beats cutting variable costs for lowering break-even when volume is uncertain.

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How to Use

  1. Enter business figures: fill amounts, tax rates or costs in the Break-Even Calculator.
  2. Instant results: payable/cost/profit indicators update live.
  3. Check policy basis: results cite current tax rates and policy references for compliance.
  4. Compare plans: adjust parameters to compare tax or cost outcomes.

Key Points

  • Break-Even Calculator is a free online business & tax tool — open and use, no sign-up.
  • All calculations run locally in your browser; your data never leaves the device.
  • Key capability: Fixed cost, variable cost and break-even volume.
  • Results come with formulas and reference tables so you can verify every number.

Formula & How It Works

Break-Even Calculator formula

Break-Even Calculator uses standard business & tax formulas to compute accurate results instantly.

FAQ

How do I use the Break-Even Calculator?
Open the page and fill in the input fields — results update automatically. Fixed cost, variable cost and break-even volume.
Are the results accurate?
Yes. Standard tax and accounting formulas are used. Official filings should follow your tax authority.
Is it free?
Completely free, no registration required.
Are tax rates up to date?
Current standard rates are used and synced when policies change.
Can results be used for official filing?
For reference only. Official tax filing should follow the tax authority's determination.

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Source & Updates

Based on current standard tax rates and accounting practice. Last updated: 2025-07

Authoritative sources:

Last updated:

Formulas and content on this page are reviewed by the YiJianSuan team. For reference only — official sources prevail.

Maintained and periodically reviewed by the YiJianSuan editorial team — review process in ourEditorial Policy.

Cite this page: YiJianSuan. Break-Even Calculator[EB/OL]. https://www.yijiansuan.com/en/c/biz/break-even

Results provided by this tool are for reference only and do not constitute professional advice.