# Break-Even Analysis Report — Output Template

## Executive Summary

| Field | Value |
|---|---|
| **Product/Initiative** | [Name] |
| **Analysis Date** | [Date] |
| **Analyst** | [Name] |
| **Break-Even Units** | [Number] |
| **Break-Even Revenue** | [$] |
| **Expected Timeline** | [Months to break-even] |
| **Confidence Level** | [High/Medium/Low] |
| **Recommendation** | [Go / Conditional Go / No-Go] |

## Cost Structure

### Fixed Costs (Monthly)

| Category | Amount | Source/Notes |
|---|---|---|
| Warehouse/Storage | $ | [Lease agreement / 3PL quote] |
| Salaries (non-commission) | $ | [Payroll data] |
| Software & Tools | $ | [Subscription total] |
| Insurance | $ | [Policy documents] |
| Equipment/Depreciation | $ | [Asset schedule] |
| Base Marketing | $ | [Brand spend, content] |
| Other Fixed | $ | [Specify] |
| **Total Monthly Fixed** | **$** | |

### Variable Costs (Per Unit)

| Category | Amount | % of Price | Source/Notes |
|---|---|---|---|
| Product COGS | $ | % | [Supplier invoice] |
| Shipping & Fulfillment | $ | % | [Carrier rates / 3PL] |
| Payment Processing | $ | % | [Processor terms] |
| Marketplace Fees | $ | % | [Platform rate card] |
| Packaging Materials | $ | % | [Supplier quote] |
| Returns Allowance | $ | % | [Historical return rate × cost] |
| Customer Acquisition | $ | % | [If attributable per unit] |
| **Total Variable/Unit** | **$** | **%** | |

### Step-Fixed Costs

| Cost Item | Current Level | Next Threshold | Cost Increase |
|---|---|---|---|
| [e.g., Warehouse staff] | [0-200 orders/day] | [201+ orders/day] | [+$3,500/month] |
| [e.g., Shopify plan] | [Basic: $39/mo] | [Shopify: $105/mo] | [+$66/month] |

## Contribution Margin Analysis

| Metric | Amount |
|---|---|
| Selling Price | $ |
| Total Variable Costs | $ |
| **Contribution Margin ($/unit)** | **$** |
| **Contribution Margin Ratio** | **%** |

## Break-Even Calculation

| Metric | Value |
|---|---|
| Break-Even Units | [Fixed Costs ÷ CM per unit] |
| Break-Even Revenue | [Fixed Costs ÷ CM Ratio] |
| Break-Even + Target Profit | [(Fixed + Target) ÷ CM per unit] |

## Scenario Analysis

| Scenario | Probability | Price | Vol/Mo | Var Cost | Fixed Cost | BE Units | BE Months |
|---|---|---|---|---|---|---|---|
| Pessimistic | 25% | $ | [n] | $ | $ | [n] | [n] |
| Base | 50% | $ | [n] | $ | $ | [n] | [n] |
| Optimistic | 25% | $ | [n] | $ | $ | [n] | [n] |
| **Weighted Expected** | | | | | | **[n]** | **[n]** |

## Sensitivity Analysis

### Price Sensitivity
| Price Point | CM/Unit | Break-Even Units | Change vs Base |
|---|---|---|---|
| -10% ($___) | $ | [n] | +___% |
| Base ($___) | $ | [n] | — |
| +10% ($___) | $ | [n] | -___% |

### COGS Sensitivity
| COGS Level | CM/Unit | Break-Even Units | Change vs Base |
|---|---|---|---|
| +15% ($___) | $ | [n] | +___% |
| Base ($___) | $ | [n] | — |
| -15% ($___) | $ | [n] | -___% |

## Monthly Projection to Break-Even

| Month | Units | Cumulative | Revenue | Monthly Profit | Cumulative Profit |
|---|---|---|---|---|---|
| 1 | | | $ | $ | $ |
| 2 | | | $ | $ | $ |
| 3 | | | $ | $ | $ |
| [continue...] | | | | | |

## Risk Assessment

| Risk | Impact | Likelihood | Mitigation |
|---|---|---|---|
| [e.g., COGS increase] | [Delays BE by X months] | [Medium] | [Lock supplier pricing] |
| [e.g., Lower conversion] | [Increases BE by X units] | [High] | [Test before scaling] |
| [e.g., Competitor pricing] | [Forces price reduction] | [Low] | [Differentiation strategy] |

## Recommendation

**Decision**: [Go / Conditional Go / No-Go]

**Rationale**: [2-3 sentences summarizing why]

**Conditions (if Conditional Go)**:
1. [Condition 1]
2. [Condition 2]

**Next Steps**:
1. [Action item with owner and deadline]
2. [Action item with owner and deadline]