[{"data":1,"prerenderedAt":32},["ShallowReactive",2],{"content:en:glosario:breakeven-point":3},{"frontmatter":4,"html":28,"locale":29,"section":30,"slug":31},{"id":5,"title":6,"description":7,"h1":8,"keyword":9,"date":10,"updated":10,"author":11,"schemaType":12,"draft":13,"formula":14,"cta":15,"faq":16,"related":23},"punto-muerto","Breakeven point: what it is and how to calculate it · Fibady","The breakeven point is the sales volume at which revenue equals total costs and profit is zero. Another name for break-even or profitability threshold.","Breakeven point","breakeven point","2026-09-03","santi","DefinedTerm",false,"Breakeven point (units) = Fixed costs ÷ (Price − Unit variable cost)","See how Fibady calculates it in a demo",[17,20],{"q":18,"a":19},"Is the breakeven point the same as break-even?","Yes. They are the same concept under two names; profitability threshold is a third. Formula and use are identical.",{"q":21,"a":22},"Is it calculated in units or in currency?","Both. In units it is useful with few products; in revenue, when there are many references or services with similar margins.",[24,25,26,27],"\u002Fglossary\u002Fbreak-even","\u002Fglossary\u002Fcontribution-margin","\u002Fglossary\u002Febitda","\u002Fproduct\u002Fbudgeting","\u003Cp>The breakeven point is the sales volume at which revenue equals total costs and profit is zero. It is another name for \u003Ca href=\"\u002Fen\u002Fglossary\u002Fbreak-even\">break-even\u003C\u002Fa> or profitability threshold: from that volume on, every unit sold leaves a margin.\u003C\u002Fp>\n\u003Ch2 id=\"how-it-is-calculated\">How it is calculated\u003C\u002Fh2>\n\u003Cp>Breakeven point (in units) = Fixed costs ÷ (Unit selling price − Unit variable cost). Breakeven point (in revenue) = Fixed costs ÷ Contribution margin %. The denominator is the unit contribution margin: what each sale contributes to covering fixed costs.\u003C\u002Fp>\n\u003Ch2 id=\"example-with-numbers\">Example with numbers\u003C\u002Fh2>\n\u003Cp>A company sells a service at 500 with a variable cost of 200 per unit and fixed costs of 90,000 a month. Unit margin: 300. Breakeven point: 90,000 ÷ 300 = 300 units, or 150,000 of revenue. Selling 350 units, profit is 50 × 300 = 15,000.\u003C\u002Fp>\n\u003Ch2 id=\"how-fibady-does-it\">How Fibady does it\u003C\u002Fh2>\n\u003Cp>Fixed and variable costs are separated in the group P&L with unlimited levels and analytical accounts, and the budget by area shows in which month of the forecast the breakeven point is reached per entity and consolidated. Every figure opens down to the entry behind it.\u003C\u002Fp>\n","en","glosario","breakeven-point",1788520140912]