Calculadora de Ponto de Equilíbrio
- Created by
- Renato Passos, Eng. de Software
- Reviewed by
- Renato Passos, Eng. de Software
Last updated: Apr 18, 2026
Formula
PE = custos_fixos / (preço − custo_variável)
About this calculator
The Break-Even Point Calculator determines the minimum sales volume needed for a company to have neither profit nor loss. It considers fixed costs (rent, salaries), variable costs per unit (raw materials), and the selling price. The result shows how many units must be sold or what revenue is required to cover all expenses.
The calculation uses the formula: break-even point in units = fixed costs / (price − variable cost). For example, if fixed costs are $10,000, unit price $50, and variable cost $30, the contribution margin is $20. Thus, 500 units are needed to break even. Revenue is 500 × $50 = $25,000.
Use this calculator when planning a product launch, setting sales targets, or assessing business viability. It helps understand risk: the higher the break-even point, the more sales are needed to start profiting. Essential for entrepreneurs, managers, and investors.
Caveats: do not confuse accounting break-even with financial break-even. Financial break-even excludes depreciation. Also, the formula assumes constant price and costs. In reality, variable costs may change with scale. Use realistic estimates and review periodically.
Frequently asked questions
What is the difference between accounting and financial break-even?
Accounting break-even includes all costs, including depreciation. Financial break-even excludes depreciation, as it does not represent cash outflow. Financial break-even shows when the business generates positive cash flow.
How to calculate break-even point in revenue?
Multiply the break-even point in units by the selling price. Or use the formula: fixed costs / contribution margin ratio, where contribution margin ratio = (price − variable cost) / price.
What if my break-even point is too high?
Reduce fixed costs, increase selling price, or lower variable costs. Also consider higher sales volume. If unfeasible, rethink the business model.
Does the calculator consider taxes?
Not directly. Include taxes as variable cost (if proportional to sales) or as fixed cost (if fixed). Adjust input values according to your tax reality.
Can I use it for multiple products?
Yes, but the simple formula is for one product. For multiple products, calculate the weighted average contribution margin or use the overall break-even point with constant sales mix.