Your break-even point
At what level of revenue you start making money, and how far you can fall before dropping back below it.
Your balance sheet says what happened. It does not say whether that is good.
StratBoard takes your closed accounts and draws three superimposed readings from them. You choose which one you look at, and every figure carries its explanation.
| Fees invoiced | 2 760 000 |
|---|---|
| Change in work in progress | 40 000 |
| Purchases and subcontracting | -260 000 |
| Payroll | -1 762 000 |
| Rent | -168 000 |
| Energy | -21 000 |
| Insurance | -38 000 |
| Other operating costs | -240 000 |
| Depreciation | -44 000 |
| Net financial charges | -4 000 |
| Tax | -49 000 |
| Net result | 214 000 |
| Income for the year | 2 800 000 |
|---|---|
| Purchases and subcontracting | -260 000 |
| Rent, energy, insurance, other charges | -467 000 |
| Payroll | -1 762 000 |
| Depreciation | -44 000 |
| Net financial charges | -4 000 |
| Tax | -49 000 |
| Gross margin | 2 540 000 |
|---|---|
| Value added | 2 073 000 |
| EBITDA | 311 000 |
| Operating result | 267 000 |
| Result before tax | 263 000 |
| Net result | 214 000 |
214 000
What is left after each item
The item that decides is not the last on the list: it is the one carrying the largest gap.
- Break-even point
- 2 506 064
- Margin of safety
- 10,5 %
This calculation is exact on the three figures you enter. On real accounts, the split between what falls with activity and what does not cannot be guessed: it depends on the trade, and the report establishes it item by item.
Tell me when the upload opens
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An address and the language of this page. Nothing else, and for that one message only.
Constructed case. The figures come from a demonstration engagement computed by the engine.
The structure
- The accounts
- Your year put back in order. Revenue, margin, costs by nature, result, cash, debt, in level and in movement. Nothing you could not find in your own bookkeeping, but presented to be read rather than to be filed.
- The structure
- Your costs sorted by what they do when activity moves: what follows volume, what does not move, and the weight each kind carries. Nothing to supply beyond your trial balance.
- The levers
- Management levers applied to your figures. Each answers a question you already ask yourself, and each is explained in four steps.
Your industry
Your industry, and the report it receives
A few industries from the catalogue. Type to find yours.
The levers, and what is computed behind each one
The catalogue carries 59 indicators, 51 of which compute in every industry; the rest need their own industry's referential. Without an industry does not mean without a question: 46 need only accounting lines, and 5 also need your number of full-time equivalents. The 8 below are the most used levers.
Your sensitivity to bad months
How much your profit moves when your activity moves by one per cent. The larger the number, the more a swing costs you, in both directions.
Your customer dependency
What is left if you lose your largest customer, and from which customer onward you fall below your threshold.
Your cash cycle
How many days separate the franc you pay from the franc you collect, and what that gap costs you in financing.
Your seasonality
The months that carry the year and the ones that consume it, and the cash level that irregularity demands.
Your sustainable growth
From what pace your growth consumes cash instead of producing it, and how much will have to be financed.
Your cost structure
The share that does not fall when activity falls, and what it implies for your room to manoeuvre.
Your real productivity
What each full-time equivalent produces, and what that says about your organisation when activity varies.
Your sensitivity to bad months
9,7
How much your profit moves when your activity moves by one per cent. The larger the number, the more a small swing costs you, in both directions.
What a margin variance calls for
When your margin falls three points, StratBoard does not tell you it fell three points. It shows you where your money goes: what share of your costs does not move with activity, what weight each kind carries, and from what revenue the year covers its costs. Each share traces back to the ledger line that carries it.
What the report refuses to compute
An indicator short of data is neither approximated nor hidden. It is shown as unavailable, with the exact question that would open it. A single year is enough to start: the trajectory levers open at your next closing, and you can see from day one which ones are waiting for you.
Frequently asked questions about the product
- My industry is not food service.
- Most indicators depend on no industry at all: break-even point, customer dependency, cash cycle and cost structure compute on any set of accounts. What an opened industry adds is the indicators specific to it. Look for yours in the selector: it tells you exactly what computes on your figures today, and what is waiting.
- My accounts are incomplete.
- That is the most common case, and it is precisely where the product earns its place. An indicator short of data is neither approximated nor hidden: it is shown as unavailable, with the exact question that would open it. So from the first upload you see what your accounts already say and what a single further entry would unlock. It is a map of what you are missing, not a refusal.
- Do you compare my figures to my industry?
- No. Reliable Swiss references are not freely available, and a threshold borrowed from another country would give a false diagnosis. You are compared to yourself over time, and every variance is broken down to its cause.
The product
Calculate my break-even pointStratBoard takes your closed accounts and draws three superimposed readings from them. You choose which one you look at, and every figure carries its explanation.
Calculate my break-even point