Break-Even Analysis Template
Find the units and revenue where you cover costs, with a contribution-margin breakdown.
Break-Even Analysis Template is a free Excel workbook: 3 sheets, 117 live formulas and realistic sample data throughout, 12 KB as .xlsx.
The formulas are printed on this page, unedited, so you can check the method before downloading anything. Swap in your own numbers and the whole file recalculates — which is the part no chat window can hand you. Opens in Excel, Google Sheets, Numbers and LibreOffice; no add-in and no macro.
A look inside
This is a real slice of the Break-even sheet from the actual file — not a screenshot, and not a mock-up. Cells shown in violet are live formulas, exactly as they arrive.
| # | Fixed costs (per month) | £48,000 | C | Units | Revenue | Total cost | Profit |
|---|---|---|---|---|---|---|---|
| 6 | Selling price per unit | £129 | 0 | =D6*$B$6 | =$B$5+D6*$B$7 | =E6-F6 | |
| 7 | Variable cost per unit | £54.00 | 100 | =D7*$B$6 | =$B$5+D7*$B$7 | =E7-F7 | |
| 8 | 200 | =D8*$B$6 | =$B$5+D8*$B$7 | =E8-F8 | |||
| 9 | Results | 300 | =D9*$B$6 | =$B$5+D9*$B$7 | =E9-F9 | ||
| 10 | Contribution per unit | =B6-B7 | 400 | =D10*$B$6 | =$B$5+D10*$B$7 | =E10-F10 | |
| 11 | Contribution margin % | =IFERROR((B6-B7)/B6,0) | 500 | =D11*$B$6 | =$B$5+D11*$B$7 | =E11-F11 | |
| 12 | Break-even units | =IFERROR(ROUNDUP(B5/(B6-B7),0),0) | 600 | =D12*$B$6 | =$B$5+D12*$B$7 | =E12-F12 | |
| 13 | Break-even revenue | =B12*B6 | 700 | =D13*$B$6 | =$B$5+D13*$B$7 | =E13-F13 |
What’s in the file
What it explains
- Contribution margin does all the work
- Fixed is only fixed inside a range
- Margin of safety is the number to report
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