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Break-Even Point

The break-even point is the sales level at which your total revenue exactly equals your total costs — you're not making a profit, but you're not losing money either.

Break-Even Point Definition

The break-even point (BEP) is the level of sales where total revenue equals total costs. Above break-even, you're profitable. Below it, you're losing money.

How to Calculate Break-Even

Break-Even Point = Fixed Costs ÷ (Price per Unit – Variable Cost per Unit)

Example: Your fixed costs are $5,000/month. You sell a product for $50 with $20 in variable costs per unit.

  • BEP = $5,000 ÷ ($50 – $20) = 167 units/month
  • You need to sell 167 units to cover all costs.
  • For service businesses: BEP = Fixed Costs ÷ Gross Margin Percentage

    Why Break-Even Matters

  • Tells you the minimum revenue you need to survive
  • Helps you set pricing — if your break-even is too high, your prices or costs need to change
  • Essential for loan applications and investor pitches
  • FAQ

    Q: How do I find my break-even in QuickBooks?

    A: Run a P&L report, identify your fixed costs (rent, salaries, insurance) and variable costs (COGS, materials). Use the formula above. QuickBooks doesn't calculate BEP directly, but the data is all there.

    Related Terms

  • Gross Margin
  • Fixed Cost
  • Variable Cost
  • Profit And Loss
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    Related Terms

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