How many sales to break even.

The level of sales where income exactly covers costs, so you make neither a profit nor a loss. Below it you lose money each month; every sale above it adds its contribution to your profit.

Divide your monthly fixed costs by the contribution per sale, which is the price less the variable cost. With €5,000 of fixed costs, a €100 price and a €40 cost per sale, each sale contributes €60, so you need 84 sales a month. Break-even revenue is the fixed costs divided by the contribution margin: €5,000 ÷ 60%, or €8,333.33.

A fixed cost stays the same whatever you sell: rent, salaries, software, insurance, your accountant. A variable cost comes with each sale: materials, stock, delivery, card and platform fees, sales commission. Some costs are a bit of both; count them where most of the cost falls.

No. Use prices and costs before VAT. If you're VAT-registered, the VAT you charge goes to the Tax Department and the VAT on your costs comes back, so neither affects break-even. If you're not registered, add the VAT you pay to your costs, because you can't reclaim it.

A salary you pay yourself is a fixed cost, so put it in. Break-even is the point where profit is zero, so there's no tax on it. On any target profit above it, a Cyprus company pays 15% corporate tax, so aim a little higher than what you want to keep.

Use an average price and an average variable cost, weighted by how much of each you expect to sell. If the mix changes a lot from month to month, run the calculator for each product with its share of the fixed costs.