Break-even point
Move the sliders and see at what sales volume you stop losing and start earning. Try raising the price, lowering the variable cost, or cutting fixed costs, and notice what changes the most.
From the feasibility study: 7 courts (4 covered and 3 uncovered), open from 8:00 a.m. to 11:00 p.m., initial investment of €242,000, revenue of €58,950 per year and operating expenses of €31,200 per year.
Assumptions we add (editable): the unit is the court hour, charged at €18; 3,275 hours per year give the €58,950 of revenue. The €31,200 of operating expenses are treated as fixed costs, so the variable cost starts at €0. Try entering one.
The ones you pay whether you sell or not: rent, fixed salaries, insurance, basic utilities.
What you charge the customer for each one.
What it costs you to produce or serve one more: materials, commissions, shipping.
How many units you expect to sell in a year.
The start-up outlay (CAPEX). It doesn’t enter the break-even point, but it does affect when you recover what you invested.
Total revenue and costs
Teaching exercise, not financial advice. The results depend on the assumptions you enter and are not guaranteed.