Singapore
Break-Even Calculator
Find the exact sales volume where your revenue covers all costs. Enter your fixed costs, selling price and variable cost — get break-even units, revenue and contribution margin instantly.
Monthly Fixed Costs (S$)
Revenue & Variable Costs
Contribution Margin
S$90.00
CM Ratio
60.0%
Break-even Units/mo
139
Break-even Revenue/mo
S$20,850
Contribution Margin
S$90.00
CM Ratio
60.0%
How It Is Calculated
Know your numbers every month, not just at break-even
Accurate monthly P&L shows whether you are above or below break-even at any point. We handle bookkeeping so you always know your real contribution margin and profit position.
The Formula
Contribution Margin
= Selling Price − Variable Cost
Break-Even Units
= Fixed Costs ÷ Contribution Margin
Break-Even Revenue
= Break-Even Units × Selling Price
Target Profit Units
= (Fixed Costs + Target Profit) ÷ CM
Singapore Fixed Cost Note
In Singapore, payroll is often the largest fixed cost — remember to include the employer CPF contribution (up to 17% on top of gross salary) and SDL (0.25% min S$2/employee) in your fixed cost total.
Calculate your true payroll cost →Related Calculators
What is the break-even point and why does it matter?
The break-even point is the sales volume at which total revenue exactly covers total costs — zero profit, zero loss. Every unit sold above break-even contributes pure profit. Knowing this number is the foundation of any sensible pricing and cost decision.
For a Singapore SME, break-even analysis is especially important because fixed costs are substantial: rent at Singapore rates, employer CPF contributions on top of staff salaries, and GST complexity once you cross S$1 million turnover. A business that does not know its break-even is flying without instruments.
What is contribution margin and why does it drive break-even?
Contribution margin is selling price minus variable cost per unit. It is the amount each sale contributes toward fixed costs before generating profit. A higher contribution margin means fewer sales needed to break even. Raising your price by even S$10 per unit often has a more dramatic effect than cutting costs.
If your contribution margin is very thin — say S$10 per unit on a S$100 product — you need to sell 10,000 units to cover S$100,000 of fixed costs. But if you can raise the price to S$110 with the same variable cost, your contribution margin becomes S$20 and you only need 5,000 units. Pricing directly controls how hard your business works to break even.
What should I include in fixed vs variable costs?
Fixed costs stay constant regardless of sales: rent, salaries with CPF, subscriptions, loan repayments, insurance. Variable costs change with volume: stock or raw materials, delivery, packaging, commissions. In Singapore, payroll is often the largest fixed cost because employer CPF adds up to 17% on top of each salary.
Use our Employee Cost Calculator to find the true employer cost per staff member including CPF and SDL, then add that to your fixed cost total here for an accurate break-even result.
Frequently asked questions
Can I use this for a service business without physical units?
Yes. For service businesses, define one "unit" as one hour, one project, one retainer, or one client — whatever your pricing unit is. Enter the average selling price per unit and your average variable cost (direct time/materials per engagement). The result still gives you the number of engagements needed to cover your fixed costs.
What if my contribution margin is negative?
A negative contribution margin means your variable cost exceeds your selling price — you lose money on every sale regardless of volume. No break-even exists at that pricing. You must either raise your price or reduce variable costs before the business can ever be profitable.
How does CPF affect my break-even as a Singapore employer?
Employer CPF adds 17% to the cost of each staff member under 55, on top of their gross salary (capped at S$8,000/month OW). This can significantly increase your fixed cost base and push your break-even point higher. Use the Employee Cost Calculator to compute the true payroll cost, then include it in your fixed costs here.
Should I recalculate break-even if my costs change?
Yes — recalculate whenever you change pricing, take on new fixed costs (new staff, new premises), change suppliers, or see variable costs shift. Clean monthly bookkeeping gives you the accurate cost data needed for a reliable break-even calculation at any point in the year.
Know your real numbers every month
Accurate monthly P&L shows whether you are above or below break-even at any point. We deliver clean books and management reports every month — fixed fee, no surprises.
