Monthly fixed costs
Rent, base payroll, insurance, software, loan interest, depreciation, and other costs incurred even with no sales
A practical guide to calculating break-even sales and required daily customer count using fixed costs, variable-cost ratio, average check, and operating days.
Break-even sales equal fixed costs divided by the contribution-margin ratio. Use realistic variable costs, including food, packaging, payment fees, delivery-platform expenses, and other sales-linked costs. Convert monthly break-even sales into daily sales and customer count to test whether the target is operationally achievable.
Monthly break-even sales KRW 0
Rent, base payroll, insurance, software, loan interest, depreciation, and other costs incurred even with no sales
Food, packaging, payment fees, delivery commissions, discounts, and other costs that rise with sales
Average sales per customer or order after discounts and refunds
Open days, seats, turnover, delivery capacity, peak-hour throughput, and staffing limits
A hypothetical restaurant believed it was profitable because sales exceeded food and payroll costs. After including owner labor, platform fees, depreciation, and loan interest, the true break-even point was much higher. Break-even must reflect the full operating structure, not only visible cash payments.
This is a hypothetical example that does not identify a specific business.Enter your current figures to identify risks and priorities, then connect the result to a consultation when needed.
Share your business type, location, stage, and available figures. We will identify the additional data and consulting scope first.
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