Cash Break-even Sales
The sales you need in a month to cover cost of sales and the operating expenses you pay in cash. Depreciation and amortisation are not counted, because no cash leaves the business for them. Below this number, trading uses cash. At this number the accounts still show a loss the size of the depreciation.
- How it's worked out
- Operating Expenses / (1 − COS/Sales)
- Which way is better
- Lower is betterLower is better for cash.
Written by Mandy Walker, founder of Focus on Cash. Updated October 2026. This explanation comes from the glossary inside Focus on Cash, so it matches the words you see in the app.
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