Break-Even Analysis Calculator Sri Lanka
Enter three numbers: fixed costs, variable cost per unit, and selling price. Get your break-even point in units and LKR, contribution margin ratio, and margin of safety as a percentage.
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How to read your break-even results
Fixed Costs
Your fixed base costs. The bills you pay even with zero sales: rent, permanent salaries, insurance, equipment leases.
Variable Costs
Costs tied directly to each unit sold. Raw materials, packaging, direct labour, and any per-unit commission or delivery fee.
Contribution Margin
Revenue per unit minus variable cost per unit. The portion of each sale available to cover your fixed costs and generate profit.
Margin of Safety
Current sales minus break-even sales, shown as a percentage. A 30% margin of safety means you can absorb a 30% sales decline before hitting zero profit.
Break-even calculator FAQs
What is break-even analysis?
Break-even analysis determines the point at which your total revenue equals total costs. Neither profit nor loss. It tells you the minimum units you must sell to cover all costs, and how far your current sales are above or below that threshold.
What is contribution margin?
Contribution margin is the selling price minus variable cost per unit. It represents how much each unit sold contributes toward covering fixed costs and generating profit. A higher contribution margin means you need fewer units to break even.
What is margin of safety?
Margin of safety is the gap between your current sales and the break-even point, expressed in revenue or as a percentage. A higher margin of safety means your business is less vulnerable to a drop in sales.
Can this calculator work for service businesses?
Yes. For a service business, treat your average fee per client as the selling price per unit, and your average direct cost to deliver that service (freelancer fees, materials, tools) as the variable cost. Monthly rent, salaries, and software subscriptions go into fixed costs.
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