(plural breakeven points)
- Alternative spelling of break-even point.
The point at which income equals costs. Typically, before investing in a business or new plant or equipment, a company does a break-even analysis to determine what sales revenues are needed in order to cover costs. Sales above the break-even point create profit. The break-even point also may be used to refer to the price at which an investment can be sold so that the investor neither profits nor loses money.