Educational only: Business decision support, not accounting, tax or legal advice.
Privacy: No account is required. Tool inputs and results stay in this browser. Anonymous categorical usage analytics send only governed page, tool, cluster and action identifiers; tool inputs and results are never sent. Error monitoring is disabled. Optional saved state stays only on this device.
Update policy: Reviewed when formulas or official dependencies change.
Scope: Market-neutral small-business planning using your own assumptions.
What this planner helps you decide
Best for
Businesses checking whether planned sales can cover fixed costs and a profit target.
Outputs
Contribution per unit, minimum whole units and required revenue for the selected period.
Start here
Use costs and sales from the same period, then test a lower contribution scenario.
Use a different tool when: Do not use this to compare quoted and actual job economics and identify overruns; use Job Costing & Margin Planner for that decision. Use this tool to find the units and revenue needed to cover costs or reach target profit.
Decision pack · Step 4 of 5
Protect Margin
Move from a supplier-cost shock to a defensible price, realistic sales threshold and cash-impact check.
- 1. Measure the cost shock
- 2. Set the target price
- 3. Test allowable volume change
- 4. Confirm break-even
- 5. Review cash impact
Current decision: How many sales and how much revenue must cover the cost base?
Next: Review whether the plan creates a working-capital burden.Profit & break-even
Break-even Sales: contribution per unit
Contribution per unit, minimum whole units and required revenue for the selected period.
Amounts use the same currency as your inputs. No currency conversion is performed.
Owner presets
Load an illustrative business-model configuration for one consistent planning period. These editable examples are not industry benchmarks.
Sales threshold assumptions
Use one consistent planning period for fixed costs and target profit.
Your numbers stay in this browser
Customer price per unit before indirect tax.
Cost that changes with each unit sold.
Costs to recover before target profit in the same planning period.
Optional operating profit above fixed-cost recovery.
Break-even sales threshold
Contribution view using amounts excluding indirect tax.
PDF and CSV exports stay on this device. Clean page links contain no inputs.
The current marker shows your entered plan; the line uses the same engine to show the whole-unit revenue threshold around it.
Whole-unit revenue
| Fixed costs (currency units per planning period) | Whole-unit revenue |
|---|---|
| 10,800.00 | 34,500.00 |
| 12,000.00 (current) | 37,500.00 |
| 13,200.00 | 40,600.00 |
Scenario comparison
Each row names the assumption axis changed from the baseline.
ScenarioResultDifference
Entered plan37,500.00Baseline
Fixed costs 10% lower34,500.00-3,000.00
Fixed costs 10% higher40,600.003,100.00
Save these results, change an input, then compare the updated figures with this baseline.
The baseline is temporary in this tab and is not added to shared scenario links or generated reports.
Calculation details
View calculation detailsView the formulas and inputs used for these results.
Minimum whole units
Mathematical units required
(fixed costs + target profit) ÷ contribution per unit375 units/periodMinimum whole units
round mathematical units upward375 units/periodResult375
Whole units in the selected planning period. Rounded upward so the operational threshold is not understated.
Break-even unit formulas →Inputs used by these formula steps
- Mathematical units requiredFixed Costs
- 12,000
- Mathematical units requiredTarget Profit
- 3,000
- Mathematical units requiredContribution Per Unit
- 40
- Minimum whole unitsMathematical Units
- 375
Mathematical unit threshold
Mathematical units required
(fixed costs + target profit) ÷ contribution per unit375 units/periodResult375
Unrounded units in the selected planning period. Displayed to at most two decimal places.
Mathematical unit formula →Inputs used by these formula steps
- Mathematical units requiredFixed Costs
- 12,000
- Mathematical units requiredTarget Profit
- 3,000
- Mathematical units requiredContribution Per Unit
- 40
Whole-unit revenue threshold
Minimum whole units
round mathematical units upward375 units/periodWhole-unit revenue threshold
minimum whole units × unit price37,500 per period ex indirect taxResult37,500.00
Minimum whole units multiplied by ex-indirect tax unit price for the selected period. Displayed to the nearest cent; the engine retains full precision.
Whole-unit revenue formula →Inputs used by these formula steps
- Minimum whole unitsMathematical Units
- 375
- Whole-unit revenue thresholdWhole Units
- 375
- Whole-unit revenue thresholdPrice
- 100
Mathematical revenue threshold
Mathematical units required
(fixed costs + target profit) ÷ contribution per unit375 units/periodMathematical revenue threshold
mathematical units × unit price37,500 per period ex indirect taxResult37,500.00
Unrounded mathematical units multiplied by ex-indirect tax unit price. Displayed to the nearest cent; the engine retains full precision.
Mathematical revenue formula →Inputs used by these formula steps
- Mathematical units requiredFixed Costs
- 12,000
- Mathematical units requiredTarget Profit
- 3,000
- Mathematical units requiredContribution Per Unit
- 40
- Mathematical revenue thresholdMathematical Units
- 375
- Mathematical revenue thresholdPrice
- 100
Contribution per unit
Contribution per unit
price − variable cost per unit40 per unit ex indirect taxResult40.00
Per unit, excluding indirect tax. Displayed to the nearest cent; the engine retains full precision.
Unit contribution formula →Inputs used by these formula steps
- Contribution per unitPrice
- 100
- Contribution per unitVariable Cost Per Unit
- 60
Contribution margin
Contribution margin
contribution per unit ÷ price40%Result40%
Contribution per unit divided by ex-indirect tax unit price. Displayed to two percentage decimal places.
Contribution-margin formula →Inputs used by these formula steps
- Contribution marginContribution Per Unit
- 40
- Contribution marginPrice
- 100
Inputs used
- Price per unit, excluding indirect tax
- 100.00
- Variable cost per unit, excluding indirect tax
- 60.00
- Fixed costs for the period
- 12,000.00
- Target profit for the period
- 3,000.00
Seasonal break-even mode
Seasonal break-even scenario
Keep peak and off-peak demand, variable cost and fixed cost separate before combining the annual threshold.
Additional units to target: 129 · annual operating profit 3,000.00
Calculation details
View calculation detailsView the formulas and inputs used for these results.
Additional seasonal units to target
Additional seasonal units to target
additional units = max(0, ceil((seasonal fixed costs + target profit) ÷ weighted unit contribution) − expected units)129Result129
Calculated only from editable, user-entered owner-module values. Display rounding does not feed back into the engine.
Owner methodology →Inputs used by these formula steps
- Additional seasonal units to targetPrice
- 100
- Additional seasonal units to targetTarget Profit
- 10,000
- Additional seasonal units to targetPeak Units
- 500
- Additional seasonal units to targetOff Peak Units
- 200
- Additional seasonal units to targetPeak Variable Cost
- 40
- Additional seasonal units to targetOff Peak Variable Cost
- 60
- Additional seasonal units to targetPeak Fixed Costs
- 20,000
- Additional seasonal units to targetOff Peak Fixed Costs
- 15,000
Seasonal annual operating profit
Seasonal annual operating profit
annual operating profit = Σ(season units × (price − season variable cost)) − Σ(season fixed costs)3,000Result3,000.00
Calculated only from editable, user-entered owner-module values. Display rounding does not feed back into the engine.
Owner methodology →Inputs used by these formula steps
- Seasonal annual operating profitPrice
- 100
- Seasonal annual operating profitTarget Profit
- 10,000
- Seasonal annual operating profitPeak Units
- 500
- Seasonal annual operating profitOff Peak Units
- 200
- Seasonal annual operating profitPeak Variable Cost
- 40
- Seasonal annual operating profitOff Peak Variable Cost
- 60
- Seasonal annual operating profitPeak Fixed Costs
- 20,000
- Seasonal annual operating profitOff Peak Fixed Costs
- 15,000
Inputs used
- price
- 100
- targetProfit
- 10,000
- peakUnits
- 500
- offPeakUnits
- 200
- peakVariableCost
- 40
- offPeakVariableCost
- 60
- peakFixedCosts
- 20,000
- offPeakFixedCosts
- 15,000
Open this calculator with preset values
This calculator supports documented, shareable scenario URLs. Compatible assistants and applications can construct links using the parameters below.
Scenario links contain only allowlisted numeric and closed-choice inputs shown in the URL; Margin101 excludes free text and identifying fields. Anyone you share the URL with can read those numbers, so do not include private or identifying data.
| Parameter | Meaning | Unit | Allowed values | Presence | Default |
|---|---|---|---|---|---|
| fixedCosts | Costs to recover before target profit in the same planning period. | currency units/planning period | 1 to 1000000000 | Required | 12000 |
| price | Customer price per unit before indirect tax. | currency units/product unit, ex indirect tax | 0.01 to 10000000 | Required | 100 |
| targetProfit | Optional operating profit above fixed-cost recovery. | currency units/planning period | 0 to 1000000000 | Required | 3000 |
| variableCostPerUnit | Cost that changes with each unit sold. | currency units/product unit, ex indirect tax | 0.01 to 10000000 | Required | 60 |
Break-even Sales: contribution per unit
Use the whole-unit threshold as the minimum sales capacity needed to cover the entered fixed costs and profit target.
Formula summary
- Primary formula
- required units = (fixed costs + target profit) ÷ contribution per unit
Data used here
- The estimate uses your inputs and the general business formula documented in the methodology.
Decision checks
Act on the result
Compare required units and revenue with the capacity and sales pipeline available in the same planning period.
Stress-test the decision
Retest with lower unit contribution or higher fixed costs before committing to stock, staffing or a sales target.
When this estimate can be misleading
- This is a contribution model, not a cash-flow forecast or accounting statement.
- It assumes price and variable cost per unit remain constant across the scenario.
- It does not model demand, capacity, step costs, tax or stock constraints.
- Use the whole-unit threshold as the minimum sales capacity needed to cover the entered fixed costs and profit target.
Educational estimate, not advice. See all assumptions & limitations →
Related reading
Guides to interpret the decision and its assumptions.
- Break-Even Analysis: Threshold, Not Forecast
Turn unit contribution and fixed costs into a sales threshold, then test whether the required volume and capacity are plausible.
Read guide - Cohort Size and Break-Even
Calculate a whole-learner threshold from contribution and committed cohort cost without predicting enrolment.
Read guide - Break-Even Price vs Target-Margin Price
Compare break-even and target-margin price boundaries on one cost, volume, period and indirect-tax basis without claiming a correct market price.
Read guide - How to Use Margin of Safety in a Small Business
Measure how far planned or actual sales sit above break-even, then test which price, cost or volume assumption makes that buffer fragile.
Read guide
Frequently asked questions
How do I find the units and revenue needed to cover costs or reach target profit?
Compare required units and revenue with the capacity and sales pipeline available in the same planning period.
Why are required units rounded up?
A fraction of an operational unit cannot cover the remaining cost, so the decision threshold rounds upward.
Does Margin101 predict whether I can sell that volume?
No. The threshold is deterministic; demand and capacity remain assumptions you must test.
Which planning assumptions should I stress-test?
Compare a plausible alternative scenario and verify the decision-critical assumption that changes the plan most.