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Break-even Point and Profit (For Small Business)

This calculator shows how many units you need to sell to break even (no profit, no loss).

It also shows profit or loss at your expected sales volume.

Useful for coffee shops, cafés, online shops, and other small businesses.
Key idea Break-even point = sales level where total revenue = total cost.

Step 1 – Enter your numbers

Choose your currency and enter the numbers. The examples below use yen.

This symbol will be used in all money results.
Example: You sell one drink for ¥500.
Example: Ingredients and cup cost ¥200 per drink.
Example: Rent, salary, and utilities are ¥300,000 per month.
Example: You expect to sell 1,200 drinks per month.

Step 2 – See results

Contribution per unit
Contribution per unit = Selling price − Variable cost. This amount helps to cover fixed costs and profit.
Contribution margin ratio
Contribution margin ratio = Contribution per unit ÷ Selling price.
Break-even units
You must sell at least this many units to have zero profit and zero loss.
Break-even sales
This is the sales amount at the break-even point.
Profit (or loss) at expected sales

Example (café)

In this example, a small café sells coffee.

The calculator shows how many coffees the café must sell each month to break even and how much profit it makes if it sells 1,200 coffees.

Key words

Fixed cost
Cost that does not change with sales (rent, basic salary).
Variable cost
Cost that changes with sales (ingredients, packaging).
Contribution per unit
Selling price − Variable cost.
Break-even point
Sales level where profit is zero (total revenue = total cost).