Every business professional would like to eventually generate profit. But this is only achieved when revenue is higher than cost. A company breaks even for a given period when sales revenue and costs incurred during that period are equal. Thus the break even point is that level of operations at which a company realized no net income. A company may express a break even point in dollars of sales revenue or number of units produced or sold. No matter how a company expresses its break even point, it is still the point of zero income or loss.
