Template

Break-even Analysis Template

Work out exactly how many units (and how much revenue in ₹) you must sell to cover all costs and start making a profit.

BREAK-EVEN ANALYSIS

For [Company Name] | Product / Service: [Name] | Period: [FY 2025-26]

#	Particulars	Formula	Value (₹ / Units)
1	Selling Price per Unit (excl. GST)	SP	[500]
2	Variable Cost per Unit	VC	[300]
3	Contribution per Unit	SP − VC	[200]
4	Contribution Margin (%)	(3 ÷ 1) × 100	[40%]
5	Total Fixed Costs (rent, salaries, etc.)	FC	[4,00,000]
6	Break-even Point (in Units)	FC ÷ Contribution/Unit	[2,000 units]
7	Break-even Point (in ₹ Revenue)	FC ÷ CM%	[10,00,000]
8	Target Profit	TP	[2,00,000]
9	Units for Target Profit	(FC + TP) ÷ Contribution/Unit	[3,000 units]

How to use: Enter your per-unit selling price and variable cost to get contribution. Divide total fixed costs by contribution per unit to find how many units you must sell to break even. Use rows 8-9 to plan sales needed for a desired profit. Keep prices exclusive of GST for a true costing view.

Before you use it — fill in / check

Selling price per unit
Variable cost per unit
Contribution per unit
Contribution margin %
Total fixed costs
Break-even units
Break-even revenue
Target profit

How to use this template

Read through and replace every [bracketed] or blank placeholder with your actual details.
Delete any clause that doesn't apply and add anything specific to your situation.
Click Print / Save as PDF to download, or Copy text to paste into your letterhead.
Get it signed / stamped / notarised as required, and keep a copy for your records.

This is a general, editable template for convenience only — not legal advice. For anything material, have a professional review it. TaxClue isn't liable for how it's used.