Cash Break-even Sales (LTM)
The yearly sales needed to cover cost of sales and the operating expenses paid in cash, using the last twelve months. Depreciation and amortisation are not counted. Smooths out seasonal months.
- How it's worked out
- LTM Operating Expenses / (1 − LTM COS / LTM 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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