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Break-Even Calculator

2025/26
Your Details
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Optional: calculate units needed to reach a profit target

Your Results
Fixed Costs
Variable Costs at BE

Break-Even Units

870

Break-Even Revenue

$30,450.00

Contribution Margin

$23.00

Break-Even Analysis
Price Per Unit$35.00
Variable Cost Per Unit$12.00
Contribution Margin Per Unit$23.00
Contribution Margin Ratio65.7%
Break-Even Units870
Break-Even Revenue$30,450.00
Target Profit
Target Profit$15,000.00
Units Required1,522
Revenue Required$53,270.00
More Information
Understanding Break-Even Analysis

Key concepts for Singapore businesses

What is break-even analysis?

Break-even analysis determines the point at which your total revenue equals your total costs, meaning you are neither making a profit nor incurring a loss. It tells you how many units you need to sell to cover all fixed and variable costs. This is essential for business planning, pricing decisions, and understanding minimum viability in Singapore's competitive market.

Fixed costs in Singapore

Common fixed costs for Singapore businesses include: office/shop rent (often the largest cost component), employee salaries (including CPF contributions), business insurance, accounting fees, and ACRA annual filing fees. These costs remain constant regardless of your sales volume.

GST in break-even calculations

If your business is GST-registered (turnover above $1M), remember that your selling price to consumers includes 9% GST. For break-even calculations, use GST-exclusive figures to get accurate results, as GST collected is remitted to IRAS and is not actual revenue.

Note: This calculator provides estimates based on a linear cost structure. It does not account for economies of scale, seasonal variations, or step-function costs. For comprehensive business planning, consult a chartered accountant.

Disclaimer: This calculator provides estimates based on current HMRC rates and thresholds for the 2025/26 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant or tax adviser before making financial decisions. Read our terms