Method and assumptions
Contribution is price less customer-level variable cost. Fixed costs such as payroll and core software are covered only after contribution accumulates.
Break-even customers = fixed costs ÷ contribution per customer.
Common questions
Does this include churn?
No. Use expected active customers for a period, then model churn separately.
What counts as fixed cost?
Include costs that remain broadly stable across the expected customer range.
Independent planning calculator. Not financial, tax, legal or investment advice.