How it's calculated
Contribution per unit = price − variable cost. Break-even units = fixed costs ÷ contribution per unit. Multiply by price for the revenue needed.
Break-Even Calculator
Find how many units you must sell to cover your fixed costs and start making a profit.
Rates basis: Estimate
Costs & price
Break-even
500.00 units
RM 25,000.00 in sales
Break-even: 500.00 units
- Contribution / unit
- RM 20.00
- Break-even revenue
- RM 25,000.00
The number of units to sell before you start making a profit.
Example scenarios
RM10k fixed, RM20 price, RM12 cost
RM8 contribution each; RM10,000 ÷ RM8.
1,250 units
RM50k fixed, RM100 price, RM60 cost
RM40 contribution covers the fixed cost.
1,250 units
Understanding the numbers
How the figures above are worked out — the rules, rates and reasoning behind every line.
Estimates only. Results are for planning purposes and may differ from official figures. Confirm against the relevant authority before making financial decisions.
Your break-even point
The break-even point is where total revenue equals total cost. Below it you're making a loss; above it, a profit.
Frequently asked questions
How do I calculate the break-even point?
Divide your fixed costs by the contribution per unit (selling price minus variable cost per unit). That's the number of units to sell to break even.
Formula governance
- Formula version
- 2026.1
- Effective date
- 1 Jul 2025
- Government source
- RMCD (SST)
- Last updated
- 3 Oct 2026