Break-Even Calculator

Inputs

Item	Amount (S$ / month)	Notes
Rent (incl. service charge)
Fixed salaries (management)
Utilities baseline
Other fixed costs

Contribution margin assumptions

Assumption	Value	Notes
Food cost %
Variable labour %
Other variable % (platform fees, packaging)

Break-even result

Field	Result
Total fixed costs (S$)
Contribution margin %
Break-even revenue / month (S$)

✔

If break-even is too high, you only have 4 levers: raise margin, raise price, increase volume, or reduce fixed costs.

Start here (2 minutes)

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Objective: know exactly how much revenue you need to break even. Fixed costs in, contribution margin assumptions, monthly break-even revenue out. The number you build everything else on.

⏱️

Reading time: 6 minutes. Setup time: 20 minutes if your fixed costs are already documented.

How to use

List every fixed cost (rent, salaries, utilities baseline, insurance, software, accounting). If you pay it whether you sell one cover or a thousand, it's fixed.
Estimate your contribution margin %: revenue minus food cost minus variable labour minus platform fees and packaging.
Divide fixed costs by contribution margin % to get monthly break-even revenue.
Compare to your current revenue. If you're below, work the four levers in the next section.

The four levers

If your break-even is too high, you only have four moves. Pick the easiest one for your concept.

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1. Raise contribution margin

Reduce food cost or variable costs without losing covers.

Menu engineering on top 20 items
Supplier negotiation on top 5 SKUs
Portion control on high-cost dishes

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2. Raise prices

Selective 3 to 5 percent on items with strong demand.

Stars get small bumps
Reposition value items
Hide changes inside menu redesign

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3. Increase volume

More covers, more spend per cover, or both.

Marketing on weak dayparts
Upsells (drinks, sides, dessert)
New channels (delivery, catering)

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4. Reduce fixed costs

The hardest but most permanent fix.

Lease renegotiation
Right-size management headcount
Review every recurring subscription

Common mistakes

Treating variable labour as fixed (it's not - it scales with covers)
Forgetting platform commissions in contribution margin
Using 'good month' margin assumptions instead of average
Calculating break-even once and never revisiting after a price or supplier change
Treating GST and service charge as revenue (they're not - they're pass-through)