Free financial tools
Translate fixed costs, price and variable unit cost into the whole-unit sales volume needed for a target operating profit.
02 / The result
Showing the editable example above. Modeled values, not a forecast.
The target needs 250 whole units at the entered price and cost. Check whether realistic customer demand and production capacity can support that volume. Repeat with discounts, payment-processing fees and delivery costs included in variable cost where relevant. A profitable sales target can still require cash before customers pay.
Before interpreting the result
All costs, sales and the profit target refer to the same period and a single product. Price and variable unit cost remain constant. Capacity limits, taxes, financing and changes in product mix are excluded. The operating profit target is before these excluded items.
Contribution per unit = selling price − variable cost. Required units = ceil[(fixed costs + target profit) / contribution per unit].
Background reading: U.S. Small Business Administration: break-even analysis. These references explain the concepts; they do not endorse this calculator.
03 / Visual evidence
Vertical scale: USD. Horizontal scale: Units sold. Lines join the calculated points; no probability is implied.
Shared value scale; zero is included. These are modeled scenarios using your assumptions, not observed market data. The table provides every plotted value.
USD amounts are displayed to two decimal places. Calculations use unrounded internal values. Scroll across a wide table on smaller screens.
| Units sold | Revenue (USD) | Total operating cost (USD) | Operating profit (USD) |
|---|---|---|---|
| 0 | 0.00 | 5,000.00 | -5,000.00 |
| 125 | 6,250.00 | 8,750.00 | -2,500.00 |
| 250 | 12,500.00 | 12,500.00 | 0.00 |
| 313 | 15,650.00 | 14,390.00 | 1,260.00 |
Change one assumption at a time, then compare the result. A scenario is a way to examine a decision, not a promise of an outcome.
All free financial toolsFrom the library
Separate ordinary trade terms from financing-supported delays and quantify withdrawal risk without declaring one universal accounting classification.
Reconcile provisions, write-offs and acquired balances to explain why a shrinking allowance can coexist with rising credit-loss expense.
Evaluate useful-life and residual-value assumptions with a hypothetical asset, separating reported expense changes from actual operating improvement.
