Finance

Break-even Analysis

Multi-product contribution margin, target-profit planning, sensitivity grid. Know exactly how many units stop the bleeding.

Finance · Unit Economics

Break-even

Where revenue catches cost. Drag the levers, watch the lines cross.

Weighted CM 65.8%
Break-even units / monthStrong unit economics
1,334units

High contribution margin. Each unit pays down fixed cost fast.

Revenue at break-even$76,038CM / unit $38
Revenue Total cost Fixed cost Profit LossBE at 1,334 units · $76,038
CM / unit
$38
Weighted CM %
65.8%
Avg price
$57
Units to target
4,000

Fixed cost & target

Monthly

Product ledger

Mix-weighted contribution per unit. Bars show variable vs contribution split.

Variable Contribution
ProductPriceVariableMix %Cost / contribution
$
$
%
+$24
$
$
%
+$69

Margin of safety

vs target volume
66.6%cushion
0BE $76,038Target $228,000
Cushion units
2,666
Cushion revenue
$151,962

Drop in volume you can absorb before hitting break-even.