Retail & Restaurant Break-Even Point Calculator

Calculate the break-even point for your retail store or restaurant in units sold, daily revenue, and months to profitability. Enter fixed costs, variable costs, and average price.

Mathematical Audit

Break-Even Point Formula

Break-even is the revenue point where total costs equal total revenue — neither profit nor loss.

Contribution Margin = Average Selling Price − Variable Cost Per Unit
Contribution Margin % = Contribution Margin / Average Selling Price × 100
Break-Even Units = Fixed Costs / Contribution Margin
Break-Even Revenue = Fixed Costs / Contribution Margin %
Break-Even Daily Revenue = Break-Even Revenue / Days Open per Year

Fixed costs include rent, salaries, insurance, and utilities. Variable costs include food/product cost, packaging, and credit card fees. The industry standard food cost for restaurants is 28–35% of revenue.

Operational Guide

How to Use the Break-Even Calculator

1

Enter your monthly fixed costs

Sum all costs that don't change with sales volume: rent, base payroll, insurance, loan payments, software subscriptions.

2

Enter your average sale/ticket price

For restaurants, use average check per customer. For retail, use average transaction value.

3

Enter your variable cost per unit/transaction

For restaurants, this is food cost + disposables per customer. For retail, this is your cost of goods sold (COGS) per transaction.

4

Set your days open per year

Most restaurants operate 300–360 days/year. Use your planned operating schedule.

Real-World Scenario Example

"A coffee shop has $15,000/month fixed costs, $6 average ticket, and $2.10 variable cost per customer."

Inputs

monthlyFixedCosts:15000
avgSellingPrice:6
variableCostPerUnit:2.1
daysOpenPerYear:350

Result

Contribution margin = $3.90. Break-even units/month = 3,846 customers. Break-even daily = 128 customers/day at ~$768/day revenue.

Important Disclaimer

Break-even estimates are based on inputs provided. Actual performance depends on market conditions, execution, and local competition. Consult a business advisor for full financial planning.