Tool 1 · Profitability
Contribution margin calculator
Contribution margin is the amount left from sales after variable costs. It contributes towards covering fixed costs and, subsequently, operating profit.
Formulas: unit contribution = price − variable cost; contribution margin (%) = unit contribution ÷ price × 100.
Do not confuse contribution margin with net profit. Fixed costs, taxes and other charges are not included in this calculation.
Tool 2 · Feasibility
Break-even calculator
The break-even point estimates the quantity and value of sales needed to cover fixed and variable costs, assuming a constant selling price and unit variable cost.
Formulas: break-even units = fixed costs ÷ (price − unit variable cost); break-even revenue = break-even units × price.
This simplified model assumes one product, constant prices and unit variable costs, and sufficient sales capacity. It does not assess cash flow, investment or taxes.
Tool 3 · Performance
Revenue growth calculator
Compare sales revenue for two equivalent periods, such as two months or two years, to monitor the development of the business.
Formulas: absolute change (€) = current − previous; growth (%) = change ÷ previous × 100.
Higher sales revenue does not necessarily mean higher profitability. Compare equivalent periods and account for price changes and seasonality.
Tool 4 · Eficácia sales
Sales conversion calculator
Measure the percentage of qualified sales opportunities in a defined group that resulted in a sale.
Formula: conversion (%) = converted opportunities ÷ opportunities analysed × 100.
Define consistent criteria for both an opportunity and a completed sale. Do not combine different periods or stages of the sales funnel.
Free tools · SMEs and entrepreneurs