How many customers or units you need to cover your costs, from fixed costs, price, and unit cost.
Break-even is the point where revenue covers all costs. Each sale contributes price − variable cost toward your fixed costs (hosting, tools, salaries, your own time if you're honest). Break-even units = fixed costs ÷ contribution margin.
For SaaS, 'units' are paying customers and variable costs are usually small (hosting, payment fees, AI API costs) - which is why software margins are great but ALSO why the real question is rarely break-even, it's whether anyone wants the product at all.
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