FMFiscalModus
Global — small business and SaaS pricing

Break-Even Calculator

Find how many units you must sell to cover costs.

Break-even units

334

Contribution margin

$30.00

Related calculators

Break-even analysis for products and SaaS

What break-even means

Break-even is the point where total revenue equals total costs — you neither profit nor lose on each incremental unit sold. For SaaS, substitute customers or seats for physical units.

The formula assumes constant price and variable cost per unit. If you offer volume discounts or tiered COGS, run scenarios at different price points.

Fixed vs variable costs

Fixed costs (rent, core team salaries, base infrastructure) do not change with each unit sold in the short term. Variable costs (payment fees, per-seat hosting, support) scale with volume.

Misclassifying costs skews break-even. When in doubt, treat a cost as variable if it would disappear if you sold zero units this month.

Frequently asked questions

?Can break-even apply to subscription businesses?
Yes — use average revenue per customer as price and fully loaded COGS plus allocated S&M as variable cost, or model at the company level with total MRR vs total operating expenses.