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Spryhand

Small Business

Break-Even Calculator

Enter fixed costs, variable cost per unit and price to find the sales volume needed to break even.

Delivery
Instant download
Purchase
One-time payment
Format
  • Google Sheets
  • Excel
Updated
August 2026
$5.90Buy on Etsy
Sample preview — illustrative data

Margin of safety

25.2%

Best scenario

Raise the price

MetricValue
  • Contribution per unit$7.80
  • Break-even units538/mo
  • Profit at 720 units$1,416
  • Deep discount scenarioNever breaks even

Sample data preview of the Break-Even Calculator spreadsheet, shown for illustration only.

What this spreadsheet does

Without knowing the break-even point, it's hard to know if a sales target, price change or new cost is actually sustainable.

What you can do with it

  • Find how many units must sell to cover costs
  • See how much a price cut really raises the volume you need
  • Test whether a cheaper supplier beats a price rise

What's included

Sheet tabs

  • Instructions
  • Break-Even Summary
  • What-If Comparison

Features

  • Contribution per unit, in currency and as a share of price
  • Break-even in units and in revenue
  • Profit and margin of safety at the volume you actually sell
  • Six what-if scenarios against the same fixed costs
  • A price at or below variable cost reported as never breaking even, not as a number
  • The best scenario at your current volume named automatically

How it works

  1. 1Enter fixed costs, variable cost per unit and your selling price
  2. 2Enter the units you currently sell in the period
  3. 3Compare price and cost changes on the What-If tab

Who it's for

Small business owners planning pricing, costs or a new product launch.

Frequently asked questions

What counts as a fixed cost versus a variable cost?

Fixed costs stay the same regardless of sales volume, like rent. Variable costs scale with each unit sold, like materials.

Why does a small price cut change break-even so much?

Because the cut comes entirely out of contribution. In the sample, cutting the price by 14% raises the units needed by 34% — the What-If tab shows it rather than asserting it.

What if my price is below my variable cost?

Then there is no break-even volume at all and selling more makes the loss bigger. The sheet says "Never" instead of printing a number that would read like a target.

Complete the setup

The rest of the tools this one was built to sit beside.

Similar tools

The same kind of tool, for a different job.