Sheet 1: By Unit %

	
	
	
	

		
BREAK-EVEN ANALYSIS TOOL
		


		


		

 
		
		
	

		
[Name]
		


		


		
	

		


		


		


		
	

		
SALES
		


		


		


		


		


		


		


		
Enter your data in the Blue
		


		


		


		


	
	

		


		


		


		


		
1. Enter your sales price per 
		


		


		


		
fields to populate results
		


		


		


		


	
	

		
Sales price per unit
		


		
 $-   
		


		
unit, if wanting for multiple 
		


		


		


		


		


		


		


		


	
	

		


		


		


		


		
product types, use an average 
		


		


		


		
BREAKEVEN POINT
		


		


		


		


	
	

		


		


		


		


		
or request our in-depth 
		


		


		


		
Units Required
		
Sales Value
		


		


		


	
	

		
VARIABLE COSTS
		


		


		


		
breakeven tool.
		


		


		


		
#DIV/0!
		
#DIV/0!
		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
Variable Costs by unit
		
% per unit
		


		


		
2. Use historic figures to enter
		


		


		


		
Your quantity required will 
		


		


		


		


	
	

		
Cost of Goods Sold
		
0%
		
 $-   
		


		
the % of sales for your variable
		


		


		


		
change dependent on sales 
		


		


		


		


	
	

		
Packaging
		
0%
		
 $-   
		


		
costs. Change or leave blank
		


		


		


		
price. Your sales value will 
		


		


		


		


	
	

		
Direct Cost - Wages
		
0%
		
 $-   
		


		
irrelevant lines
		


		


		


		
change dependent on your 
		


		


		


		


	
	

		
[insert]
		
0%
		
 $-   
		


		


		


		


		


		
costs. 
		


		


		


		


	
	

		
[insert]
		
0%
		
 $-   
		


		


		


		


		


		


		


		


		


		


	
	

		
Total Variable Costs
		
0%
		
 $-   
		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		
UNITS BREAKDOWN
		


		


		


		


	
	

		
FIXED COSTS FOR THE PERIOD
		


		


		


		


		


		


		


		
 12 
		
#DIV/0!
		


		


		


	
	

		


		


		
$
		


		


		


		


		


		
 52 
		
#DIV/0!
		


		


		


	
	

		
Expense 1
		


		
 $-   
		


		
3. Enter your fixed costs for
		


		


		


		
363
		
#DIV/0!
		


		


		


	
	

		
Expense 2
		


		
 $-   
		


		
the period you are looking at.
		


		


		


		


		


		


		


		


	
	

		
Expense 3
		


		
 $-   
		


		
Fixed costs are those that don't
		


		


		


		


		


		


		


		


	
	

		
Expense 4
		


		
 $-   
		


		
increase, or decrease, as sales
		


		


		


		


		


		


		


		


	
	

		
Expense 5
		


		
 $-   
		


		
volume changes. Eg. Rent
		


		


		


		


		


		


		


		


	
	

		
Expense 6
		


		
 $-   
		


		


		


		


		


		


		


		


		


		


	
	

		
Expense 7
		


		
 $-   
		


		
List significant expenses 
		


		


		


		


		


		


		


		


	
	

		
Expense 8
		


		
 $-   
		


		
separately, particularly those 
		


		


		


		


		


		


		


		


	
	

		
Expense 9
		


		
 $-   
		


		
you may want to see the
		


		


		


		


		


		


		


		


	
	

		
Expense 10
		


		
 $-   
		


		
impact of if a reduction was
		


		


		


		


		


		


		


		


	
	

		
Expense 11
		


		
 $-   
		


		
to happen eg. Rent went down.
		


		


		


		


		


		


		


		


	
	

		
Expense 12
		


		
 $-   
		


		


		


		


		


		


		


		


		


		


	
	

		
Expense 13
		


		
 $-   
		


		
Group others in a single line 
		


		


		


		


		


		


		


		


	
	

		
Expense 14
		


		
 $-   
		


		
i.e 'Other Expenses'
		


		


		


		


		


		


		


		


	
	

		
Expense 15
		


		
 $-   
		


		


		


		


		


		


		


		


		


		


	
	

		
Total Fixed Costs per period
		


		
 $-   
		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
BREAKEVEN POINT
		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		
Units
		
Sales Value
		


		


		


		


		


		


		


		


		


		


	
	

		
Sales required
		
#DIV/0!
		
#DIV/0!
		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
SALES VOLUME ANALYSIS
		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
4. Enter different sales volume scenarios to see what the bottom line impact will be. Once you have a positive figure, you have hit breakeven point
		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
Sales volume per period (units)
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		


	
	

		
Sales price per unit
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		


	
	

		
Total sales
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
Variable costs
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		


	
	

		
Fixed costs per period
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		


	
	

		
Total costs
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
Net Profit (loss)
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		


	
	

		


		
 
		
 
		
 
		
 
		
 
		
 
		
 
		
 
		
 
		
 
		
 
		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
WHAT IF? ANALYSIS
		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
4. Use this section to enter your historical sales volume (units) and see what the impact to your Net Profit will be should you increase, or decrease, in sales. Change the percentage as required
		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
What if? Sales Increase
		


		
10%
		
20%
		
30%
		
40%
		
50%
		
60%
		
70%
		
80%
		
90%
		
100%
		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
Sales Volume (units)
		
0
		
0
		
0
		
0
		
0
		
0
		
0
		
0
		
0
		
0
		
0
		


	
	

		
Sales Value
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		


	
	

		
Variable Costs
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		


	
	

		
Fixed Costs per period
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		


	
	

		
Net Profit (Loss)
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		


	
	

		


		
 
		
 
		
 
		
 
		
 
		
 
		
 
		
 
		
 
		
 
		
 
		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
What if? Sales Decrease
		


		
-10%
		
-20%
		
-30%
		
-40%
		
-50%
		
-60%
		
-70%
		
-80%
		
-90%
		
-100%
		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
Sales Volume (units)
		
0
		
0
		
0
		
0
		
0
		
0
		
0
		
0
		
0
		
0
		
0
		


	
	

		
Sales Value
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		


	
	

		
Variable Costs
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		


	
	

		
Fixed Costs per period
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		


	
	

		
Net Profit (Loss)
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		


	
	

		


		
 
		
 
		
 
		
 
		
 
		
 
		
 
		
 
		
 
		
 
		
 
		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
Version 2.
		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
© Sudburys Limited, 2020
		


		


		


		


		


		


		


		


		


		


		


		


	



Sheet 2: By Unit $

	
	
	
	

		
BREAK-EVEN ANALYSIS TOOL
		


		


		

 
		
		
	

		
[Name]
		


		


		
	

		


		


		


		
	

		
SALES
		


		


		


		


		


		


		


		
Enter your data in the Blue
		


		


		


		


	
	

		


		


		


		


		
1. Enter your sales price per 
		


		


		


		
fields to populate results
		


		


		


		


	
	

		
Sales price per unit
		


		
 $-   
		


		
unit, if wanting for multiple 
		


		


		


		


		


		


		


		


	
	

		


		


		


		


		
product types, use an average 
		


		


		


		
BREAKEVEN POINT
		


		


		


		


	
	

		


		


		


		


		
or request our in-depth 
		


		


		


		
Units Required
		
Sales Value
		


		


		


	
	

		
VARIABLE COSTS
		


		


		


		
breakeven tool.
		


		


		


		
 -   
		
 $-   
		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
Variable Costs by unit
		


		
$ per unit
		


		
2. Enter the value per unit of 
		


		


		


		
Your quantity required will 
		


		


		


		


	
	

		
Cost of Goods Sold
		
0%
		
 $-   
		


		
your variable costs. Change or
		


		


		


		
change dependent on sales 
		


		


		


		


	
	

		
Packaging
		
0%
		
 $-   
		


		
leave blank for ireelevant lines.
		


		


		


		
price. Your sales value will 
		


		


		


		


	
	

		
Direct Cost - Wages
		
0%
		
 $-   
		


		
The % will calculate once a sales 
		


		


		


		
change dependent on your 
		


		


		


		


	
	

		
[insert]
		
0%
		
 $-   
		


		
price is entered.
		


		


		


		
costs. 
		


		


		


		


	
	

		
[insert]
		
0%
		
 $-   
		


		


		


		


		


		


		


		


		


		


	
	

		
Total Variable Costs
		
0%
		
 $-   
		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		
UNITS BREAKDOWN
		


		


		


		


	
	

		
FIXED COSTS FOR THE PERIOD
		


		


		


		


		


		


		


		
 12 
		
0
		


		


		


	
	

		


		


		
$
		


		


		


		


		


		
 52 
		
0
		


		


		


	
	

		
Expense 1
		


		
 $-   
		


		
3. Enter your fixed costs for
		


		


		


		
363
		
0
		


		


		


	
	

		
Expense 2
		


		
 $-   
		


		
the period you are looking at.
		


		


		


		


		


		


		


		


	
	

		
Expense 3
		


		
 $-   
		


		
Fixed costs are those that don't
		


		


		


		


		


		


		


		


	
	

		
Expense 4
		


		
 $-   
		


		
increase, or decrease, as sales
		


		


		


		


		


		


		


		


	
	

		
Expense 5
		


		
 $-   
		


		
volume changes. Eg. Rent
		


		


		


		


		


		


		


		


	
	

		
Expense 6
		


		
 $-   
		


		


		


		


		


		


		


		


		


		


	
	

		
Expense 7
		


		
 $-   
		


		
List significant expenses 
		


		


		


		


		


		


		


		


	
	

		
Expense 8
		


		
 $-   
		


		
separately, particularly those 
		


		


		


		


		


		


		


		


	
	

		
Expense 9
		


		
 $-   
		


		
you may want to see the
		


		


		


		


		


		


		


		


	
	

		
Expense 10
		


		
 $-   
		


		
impact of if a reduction was
		


		


		


		


		


		


		


		


	
	

		
Expense 11
		


		
 $-   
		


		
to happen eg. Rent went down.
		


		


		


		


		


		


		


		


	
	

		
Expense 12
		


		
 $-   
		


		


		


		


		


		


		


		


		


		


	
	

		
Expense 13
		


		
 $-   
		


		
Group others in a single line 
		


		


		


		


		


		


		


		


	
	

		
Expense 14
		


		
 $-   
		


		
i.e 'Other Expenses'
		


		


		


		


		


		


		


		


	
	

		
Expense 15
		


		
 $-   
		


		


		


		


		


		


		


		


		


		


	
	

		
Total Fixed Costs per period
		


		
 $-   
		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
BREAKEVEN POINT
		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		
Units
		
Sales Value
		


		


		


		


		


		


		


		


		


		


	
	

		
Sales required
		
 -   
		
 $-   
		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
SALES VOLUME ANALYSIS
		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
4. Enter different sales volume scenarios to see what the bottom line impact will be. Once you have a positive figure, you have hit breakeven point
		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
Sales volume per period (units)
		
0
		
0
		
0
		
0
		
0
		
0
		
0
		
0
		
0
		
0
		
0
		


	
	

		
Sales price per unit
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		


	
	

		
Total sales
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
Variable costs
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		


	
	

		
Fixed costs per period
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		


	
	

		
Total costs
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
Net Profit (loss)
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		


	
	

		


		
 
		
 
		
 
		
 
		
 
		
 
		
 
		
 
		
 
		
 
		
 
		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
WHAT IF? ANALYSIS
		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
4. Use this section to enter your historical sales volume (units) and see what the impact to your Net Profit will be should you increase, or decrease, in sales. Change the percentage as required
		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
What if? Sales Increase
		


		
10%
		
20%
		
30%
		
40%
		
50%
		
60%
		
70%
		
80%
		
90%
		
100%
		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
Sales Volume (units)
		
0
		
0
		
0
		
0
		
0
		
0
		
0
		
0
		
0
		
0
		
0
		


	
	

		
Sales Value
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		


	
	

		
Variable Costs
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		


	
	

		
Fixed Costs per period
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		


	
	

		
Net Profit (Loss)
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		


	
	

		


		
 
		
 
		
 
		
 
		
 
		
 
		
 
		
 
		
 
		
 
		
 
		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
What if? Sales Decrease
		


		
-10%
		
-20%
		
-30%
		
-40%
		
-50%
		
-60%
		
-70%
		
-80%
		
-90%
		
-100%
		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
Sales Volume (units)
		
0
		
0
		
0
		
0
		
0
		
0
		
0
		
0
		
0
		
0
		
0
		


	
	

		
Sales Value
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		


	
	

		
Variable Costs
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		


	
	

		
Fixed Costs per period
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		


	
	

		
Net Profit (Loss)
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		
 $-   
		


	
	

		


		
 
		
 
		
 
		
 
		
 
		
 
		
 
		
 
		
 
		
 
		
 
		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
Version 2.
		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
© Sudburys Limited, 2020