Break-even point and key business ratios (Germany)

Sources and assumptions

• gesetze-im-internet.de — GmbHG § 49 Abs. 3 — tax year 2026, verified on September 26, 2026

  Excerpt from the source : « Insbesondere muß die Versammlung unverzüglich berufen werden, wenn aus der Jahresbilanz oder aus einer im Laufe des Geschäftsjahres aufgestellten Bilanz sich ergibt, daß die Hälfte des Stammkapitals verloren ist. »

Calculation assumptions

• No industry benchmarks or target values are built in: every ratio is simply one of your figures divided by another. The only legal parameter is the half-of-share-capital threshold in section 49(3) of the German Limited Liability Companies Act (GmbHG).
• The break-even point assumes your costs split cleanly into variable and fixed, with variable costs moving in step with revenue. Step costs, volume discounts and a shifting product mix are outside the model.
• Return on sales and return on total assets are measured on the operating result before interest and tax that follows from your inputs, not on net profit for the year. Enter revenue net of VAT and after any sales deductions.
• The half-of-share-capital flag applies to a GmbH only and compares balance sheet equity with the share capital you enter. It does not replace the managing director's own assessment. It does not apply to an Unternehmergesellschaft (haftungsbeschränkt): by derogation from section 49(3), its shareholders' meeting must be called when insolvency is imminent (section 5a(4) GmbHG). German stock corporations follow different rules.
• A single ratio tells you little on its own. It becomes meaningful when tracked across years and set against businesses of similar size in the same sector, and the tool contains no such comparison data.