Break-Even Point Calculator (BEP)
The Break-Even Point (BEP) is the moment when revenue covers all costs. Below it you are at a loss, above it you are in profit. Knowing your BEP is essential for budget planning and setting a minimum sales target.
| % of BEP | Sales (units) | Revenue (₽) | Profit (₽) |
|---|---|---|---|
| 50% | 63 | 126,000 | -74,400 |
| 75% | 94 | 188,000 | -37,200 |
| 100% ⬅ BEP | 125 | 250,000 | +0 |
| 125% | 156 | 312,000 | +37,200 |
| 150% | 188 | 376,000 | +75,600 |
| 200% | 250 | 500,000 | +150,000 |
Frequently asked questions
What counts as fixed costs?
Fixed costs do not depend on sales volume: rent, salaries, advertising at a fixed rate, software licenses, depreciation. They exist even if you sold nothing this month.
What are variable costs?
Variable costs grow proportionally with volume: cost of goods, piece-rate wages, packaging, shipping, commissions. The more you sell, the higher your variable costs.
Break-even point formula
BEP (units) = Fixed Costs / (Price − Variable Cost per Unit). The denominator is called the contribution margin — the contribution of each unit sold toward covering fixed costs.
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