Break-Even Point Calculator

Estimate break-even value using fixed cost, annual margin, tax drag, fees, and downside business stress.

Break-even point calculator

Calculate Korean small-business break-even sales volume, break-even revenue, target-profit units, safety margin, and sensitivity to price, variable cost, and fixed cost.

BEP units

1,406.25

BEP revenue

₩7,031,250

Contribution margin ratio

64.0%

Current profit

₩1,900,000

Safety margin

29.7%

Diagnosis

Uses calculateBep, calculateSensitivity, and diagnoseBep with Korean fixed cost, variable cost, contribution margin, target-profit, and safety-margin logic. This English finance calculator calls the same Korean pure calculation module as the Korean page. KRW amounts, Korean thresholds, insurance rules, tax logic, and scenario assumptions are preserved instead of the old generic percentage stub.

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Break-even point guide

This English guide translates the Korean BEP calculator. The calculator calls calculateBep, calculateSensitivity, and diagnoseBep, preserving contribution-margin and safety-margin logic.

Core formula

Break-even point is calculated from selling price, variable cost per unit, and fixed cost. Contribution margin per unit is selling price minus variable cost, and contribution margin ratio is contribution margin divided by selling price.

BEP units are fixed cost divided by contribution margin per unit. BEP revenue is fixed cost divided by contribution margin ratio. If contribution margin is zero or negative, the calculator correctly marks the case as unreachable.

Current sales and target profit

The result compares current monthly sales with BEP units and reports current revenue, current profit, safety margin units, and safety margin ratio.

Target profit units and target profit revenue are calculated separately. A store that barely reaches break-even may still need many more sales units to cover the owner salary or target profit.

Sensitivity

The Korean page runs sensitivity analysis for price changes, variable cost changes, and fixed cost changes. This shows whether the business is more sensitive to discounting, raw material cost, or rent and labor cost.

Use the diagnosis label and message to decide whether the first action should be price adjustment, cost reduction, fixed-cost review, or sales-volume improvement.