Calcolatore Punto di Pareggio — Formula

Break-Even Ratio

The break-even ratio tells you what percentage of potential gross income is needed to cover all property costs.

Formula

BER = (Operating Expenses + Debt Service) / Gross Potential Income x 100

Interpretation

  • Below 80%: Considered safe, property can withstand some vacancy
  • 80-85%: Moderate risk, limited room for vacancy
  • Above 85%: High risk, minimal margin for error
  • Most lenders prefer BER below 85%

    • Esempio Risolto

    A property has $20,000 operating expenses, $28,000 debt service, and $60,000 gross potential income.

    1. Total costs: $20,000 + $28,000 = $48,000
    2. Break-even ratio: $48,000 / $60,000 x 100 = 80.0%
    3. Income cushion at full occupancy: $60,000 - $48,000 = $12,000
    4. The property needs at least 80% occupancy to cover all costs