Break-even
Break-even
Point of balance at which neither a profit nor a loss is made
Break-even (or break even), often abbreviated as B/E in finance, (sometimes called point of equilibrium) is the point of balance making neither a profit nor a loss. It involves a situation when a business makes just enough revenue to cover its total costs.[1] Any number below the break-even point constitutes a loss while any number above it shows a profit. The term originates in finance but the concept has been applied in other fields.