Project Break-even Planner methodology

contributionPerProjectExTax = average project revenue − average project variable cost

breakEvenProjects = ceiling(fixed period cost ÷ contribution per project)

targetProfitProjects = ceiling((fixed period cost + target profit) ÷ contribution per project)

Money inputs and outputs use the currency selected in the scenario without changing the canonical methodology. Rates, margins, utilisation and buffers are entered as percentages and converted to decimal values for calculation.

• All values must be finite and remain inside the visible input boundaries.
• All money values use one consistent ex-tax basis and period.
• Rates must remain inside their engine-owned boundaries.
• Project thresholds are available only when average project contribution is positive.

Fixed cost per period minimum

fixedCostPerPeriodExTax ≥ 0 currency units/planning period, ex tax — A lower value is rejected before calculation.

Fixed cost per period maximum

fixedCostPerPeriodExTax ≤ 10,000,000 currency units/planning period, ex tax — A higher value is rejected before calculation.

Average project revenue minimum

averageProjectRevenueExTax ≥ 0 currency units/project, ex tax — A lower value is rejected before calculation.

Average project revenue maximum

averageProjectRevenueExTax ≤ 10,000,000 currency units/project, ex tax — A higher value is rejected before calculation.

Average project variable cost minimum

averageProjectVariableCostExTax ≥ 0 currency units/project, ex tax — A lower value is rejected before calculation.

Average project variable cost maximum

averageProjectVariableCostExTax ≤ 10,000,000 currency units/project, ex tax — A higher value is rejected before calculation.

Target period profit minimum

targetProfitExTax ≥ 0 currency units/planning period, ex tax — A lower value is rejected before calculation.

Target period profit maximum

targetProfitExTax ≤ 10,000,000 currency units/planning period, ex tax — A higher value is rejected before calculation.

• All hours, utilisation, costs, rates and recovery targets are supplied by the user.
• Money values use one consistent ex-tax basis.
• No provider fee, jurisdiction, benchmark or demand forecast is embedded.
• Raw engine precision is retained until display.

This planner has no current policy-data dependency. Its commercial assumptions are user supplied. Registered family-level regression suites exercise the shared business-logic engine and worked-result reconciliation.

• Results depend on the completeness and classification of the entered business records.
• The planner does not forecast demand, utilisation, supplier terms or project outcomes.
• This is educational business decision support rather than accounting, tax, legal or financial advice.

This is educational decision support, not tax, accounting, legal or financial advice. Check the treatment of your actual transactions under the rules that apply to your business and seek qualified advice where appropriate.

Registered family-level suites test formula invariants and example reconciliation; the release ledger records that coverage without claiming a separate oracle for every line of public copy. There is no official threshold or benchmark to refresh for this planner. Commercial inputs remain user-supplied because they vary by business and contract.

1. 2026-07-16: Initial public release of the Project Break-even planner and methodology.