Ecommerce
Wholesale Break-even Calculator
Enter fixed costs, wholesale price and unit cost to see break-even volume.
Wholesale volume to break even
Trade customers pay less per unit than retail shoppers, so contribution per case is thinner and fixed overhead takes more volume to cover. Enter the period’s fixed costs (rent, salaries, insurance), the wholesale invoice price and the unit cost of goods; break-even units = fixed costs ÷ (price − cost), rounded up. The tool also shows contribution per unit and revenue at that volume so you can sanity-check cash needs before agreeing a trade list. If price sits at or below cost, break-even is impossible until you raise price or cut cost. For the retail-style volume view use the break-even units calculator, and set or check the trade price itself with wholesale price.
Worked example
£12,000 fixed costs with £18 wholesale and £9 unit cost give £9 contribution per unit, so ceil(12,000 ÷ 9) = 1,334 units. Revenue at that volume is 1,334 × £18 ≈ £24,012.
Limits and assumptions
Simple contribution model only. Ignores payment terms, returns, volume rebates, VAT timing and working-capital delays. Not a full cash-flow forecast.
Frequently asked questions
What counts as fixed costs here?
Costs that do not rise with each extra wholesale unit in the period — for example rent, salaried payroll and insurance. Variable packing labour usually belongs in unit cost instead.
What if wholesale price is below unit cost?
Contribution is zero or negative, so break-even never arrives. Raise the trade price, cut cost of goods, or stop selling that SKU at a loss.
Should I use retail or wholesale price?
Use the price you actually invoice trade customers. Retail shelf price belongs in a separate retail break-even run.
Net or gross of VAT?
Model both sides the same way — usually net of VAT (value-added tax) — so contribution is not distorted by tax.