Break-Even Analysis

Enter your Company Name here

Break-Even Analysis
[Month] [Day], [Year]

Yearly Amounts
ACTUAL OR FORECASTED TOTAL YEARLY SALES
VARIABLE COSTS
Cost of Goods/Services Sold
Salaries-Direct
Payroll Taxes and Benefits-Direct
Supplies-Direct
Merchant Account Fees
Sales Taxes
Utilities
Repairs and Maintenance
Other Variable Costs
Total Variable Costs

Variable Cost Percentage

0%

FIXED COSTS
Occupancy (Rent/Mortgage Payments)
Salaries-Indirect
Payroll Taxes and Benefits-Indirect
Insurance
Interest Expense
Rental/Lease Payments
Business Licenses and Permits
Advertising, Marketing & Promotion
Automobile/Transportation
Computer and Internet
Continuing Education
Depreciation
Bad Debts/Losses and Thefts
Bank Service Charges
Dues and Subscriptions
Office Supplies
Payroll Processing
Postage and Delivery
Printing and Reproduction
Professional Services - Legal, Accounting
Telephone
Travel
Other Fixed Costs
Total Fixed Costs

BREAK EVEN POINT (Sales Required)

TIP: Sheet 2 (Example) Has a

filled out example
TIP: Hover over column titles
for more instructions

Notes on Preparation:
Note: You may want to print this information to use as reference later. To
delete these instructions, click the border of this text box and then press the
DELETE key.
Note: Understanding a company's break-even point is vital to
understanding how much sales volume is required in order to begin
generating a profit. The break-even point represents the amount of Sales
required in order for the company to break even on a profit basis. The sales
greater than the break-even Sales volume is what will generate the
company's profit. Understanding a company's break-even point can help the
owners and/or management understand what Sales volume is required in
order to make a profit.
Note: Enter data into cells beneath column header and to the right of rows
headers that contain comments (red triangle in upper right corner of cell).
Explanations of what type of data should be entered into each row are
outlined in the row header's comments.
Steps for Preparation:
Step 1: Enter your Company Name and the Date all figures are reported as
of in the report header.
Step 2: If the period of time used as the basis for this Break-Even Analysis
is different than One Year, change the Column Header from Yearly Amounts
to the period you are using (Quarterly, 6 Months, etc.)
Step 3: Enter the amounts in each cell of the Yearly Amounts column that
represents your company's figures.
Note: Amounts in the Rows that do not contain comments in the Row
Headers will automatically populate with values based on the imbedded
formulas
Step 4: If additional rows are required in order to best reflect your
company, click on a Column A cell below the row you would like to add and
right click your mouse, click Insert, select Entire Row and click OK (repeat as
many times as necessary in order to add multiple rows). Then copy any
existing row into the newly inserted rows by selecting an entire previously
existing single row (click on the row number to the left of Column A), click
the right mouse button and select Copy and then highlight the Row numbers
for the rows just added, then right click the mouse again and select Paste
(be sure the mouse pointer is located on the highlighted range). Repeat as
necessary.

Break-Even Analysis
Construction Company
Break-Even Analysis
1/31/2015

ACTUAL OR FORECASTED TOTAL YEARLY SALES

VARIABLE COSTS
Cost of Goods/Services Sold
Salaries-Direct
Payroll Taxes and Benefits-Direct
Supplies-Direct
Merchant Account Fees
Sales Taxes
Utilities
Repairs and Maintenance
Other Variable Costs
Total Variable Costs

Yearly Amounts
500,000.00

55,000.00
79,000.00
10,000.00
80,000.00
20,000.00
3,000.00
5,000.00
2,000.00
2,500.00
256,500.00

Variable Cost Percentage

51%

FIXED COSTS
Occupancy (Rent/Mortgage Payments)
Salaries-Indirect
Payroll Taxes and Benefits-Indirect
Insurance
Interest Expense
Rental/Lease Payments
Business Licenses and Permits
Advertising, Marketing & Promotion
Automobile/Transportation
Computer and Internet
Continuing Education
Depreciation
Bad Debts/Losses and Thefts
Bank Service Charges
Dues and Subscriptions
Office Supplies
Payroll Processing
Postage and Delivery
Printing and Reproduction
Professional Services - Legal, Accounting
Telephone
Travel
Other Fixed Costs
Total Fixed Costs

BREAK EVEN POINT (Sales Required)

40,000.00
50,000.00
25,000.00
5,000.00
1,000.00
2,000.00
5,000.00
1,000.00
3,000.00
500.00
2,500.00
1,200.00
1,200.00
600.00
400.00
500.00
2,000.00
10,000.00
5,000.00
4,000.00
1,000.00
500.00
250.00
161,650.00

331,930.18

TIP: Sheet 2 (Example) Has a

filled out example
TIP: Hover over column titles
for more instructions

Notes on Preparation:
Note: You may want to print this information to use as reference later. To
delete these instructions, click the border of this text box and then press the
DELETE key.
Note: Understanding a company's break-even point is vital to
understanding how much sales volume is required in order to begin
generating a profit. The break-even point represents the amount of Sales
required in order for the company to break even on a profit basis. The sales
greater than the break-even Sales volume is what will generate the
company's profit. Understanding a company's break-even point can help the
owners and/or management understand what Sales volume is required in
order to make a profit.
Note: Enter data into cells beneath column header and to the right of rows
headers that contain comments (red triangle in upper right corner of cell).
Explanations of what type of data should be entered into each row are
outlined in the row header's comments.
Steps for Preparation:
Step 1: Enter your Company Name and the Date all figures are reported as
of in the report header.
Step 2: If the period of time used as the basis for this Break-Even Analysis
is different than One Year, change the Column Header from Yearly Amounts
to the period you are using (Quarterly, 6 Months, etc.)
Step 3: Enter the amounts in each cell of the Yearly Amounts column that
represents your company's figures.
Note: Amounts in the Rows that do not contain comments in the Row
Headers will automatically populate with values based on the imbedded
formulas
Step 4: If additional rows are required in order to best reflect your
company, click on a Column A cell below the row you would like to add and
right click your mouse, click Insert, select Entire Row and click OK (repeat as
many times as necessary in order to add multiple rows). Then copy any
existing row into the newly inserted rows by selecting an entire previously
existing single row (click on the row number to the left of Column A), click
the right mouse button and select Copy and then highlight the Row numbers
for the rows just added, then right click the mouse again and select Paste
(be sure the mouse pointer is located on the highlighted range). Repeat as
necessary.