Break-Even Calculator

How it works — every step, readable

1. 01Assumptions — edit these

   SELECT * FROM (VALUES
     ('Average sale', 45, 'USD'),
     ('Variable cost per sale', 18, 'USD'),
     ('Rent', 4500, 'USD per month'),
     ('Payroll', 12000, 'USD per month'),
     ('Other fixed costs', 2500, 'USD per month'),
     ('Sales per month today', 800, 'sales')
   ) AS t(assumption, value, unit)

2. 02Your break-even point

   buckets values by condition · appends result sets (e.g. a TOTAL row) · sorts the output

   WITH p AS (
     SELECT
       MAX(CASE WHEN assumption = 'Average sale' THEN CAST(value AS DOUBLE) END) AS sale,
       MAX(CASE WHEN assumption = 'Variable cost per sale' THEN CAST(value AS DOUBLE) END) AS vc,
       MAX(CASE WHEN assumption = 'Rent' THEN CAST(value AS DOUBLE) END) AS rent,
       MAX(CASE WHEN assumption = 'Payroll' THEN CAST(value AS DOUBLE) END) AS payroll,
       MAX(CASE WHEN assumption = 'Other fixed costs' THEN CAST(value AS DOUBLE) END) AS other,
       MAX(CASE WHEN assumption = 'Sales per month today' THEN CAST(value AS DOUBLE) END) AS today
     FROM input_1
   ), c AS (SELECT *, rent + payroll + other AS fixed, sale - vc AS cm FROM p)
   SELECT metric, amount, unit FROM (
     SELECT 1 AS o, 'Break-even sales per month' AS metric, CEIL(fixed / cm) AS amount, 'sales' AS unit FROM c
     UNION ALL SELECT 2, 'Break-even revenue per month', ROUND(CEIL(fixed / cm) * sale, 2), 'USD' FROM c
     UNION ALL SELECT 3, 'Profit per month today', ROUND(today * cm - fixed, 2), 'USD' FROM c
     UNION ALL SELECT 4, 'Margin of safety', ROUND(100 * (today - fixed / cm) / today, 1), '%' FROM c
     UNION ALL SELECT 5, 'Contribution per sale', ROUND(cm, 2), 'USD' FROM c
     UNION ALL SELECT 6, 'Fixed costs per month', ROUND(fixed, 2), 'USD' FROM c
   ) ORDER BY o

3. 03Revenue vs cost as sales grow

   combines data from multiple inputs · buckets values by condition · sorts the output

   WITH p AS (
     SELECT
       MAX(CASE WHEN assumption = 'Average sale' THEN CAST(value AS DOUBLE) END) AS sale,
       MAX(CASE WHEN assumption = 'Variable cost per sale' THEN CAST(value AS DOUBLE) END) AS vc,
       MAX(CASE WHEN assumption = 'Rent' THEN CAST(value AS DOUBLE) END) AS rent,
       MAX(CASE WHEN assumption = 'Payroll' THEN CAST(value AS DOUBLE) END) AS payroll,
       MAX(CASE WHEN assumption = 'Other fixed costs' THEN CAST(value AS DOUBLE) END) AS other,
       MAX(CASE WHEN assumption = 'Sales per month today' THEN CAST(value AS DOUBLE) END) AS today
     FROM input_1
   ), c AS (SELECT *, rent + payroll + other AS fixed, sale - vc AS cm FROM p)
   SELECT
     CAST(ROUND(today * s / 100.0) AS INTEGER) AS sales_per_month,
     ROUND(today * s / 100.0 * sale, 2) AS revenue,
     ROUND(fixed + today * s / 100.0 * vc, 2) AS total_cost,
     ROUND(today * s / 100.0 * cm - fixed, 2) AS profit
   FROM c CROSS JOIN generate_series(0, 200, 20) AS g(s)
   ORDER BY s