Agent skill

Biz Breakeven

by asgard-ai-platform in asgard-ai-platform/skills

Perform break-even analysis to determine the sales volume or revenue needed to cover all costs.

MITAuto-check passed

Install Biz Breakeven

skills CLI
$ npx skills add asgard-ai-platform/skills --skill biz-breakeven -a claude-code

Project install by default; add -g for ~/.claude/skills/.

GitHub CLI
$ gh skill install asgard-ai-platform/skills biz-breakeven --agent claude-code

Project scope by default; add --scope user for a personal install. Needs GitHub CLI 2.90.0 or later (public preview).

Manual copy
$ git clone --depth 1 https://github.com/asgard-ai-platform/skills.git skills-src && mkdir -p .claude/skills && cp -r skills-src/biz-breakeven .claude/skills/biz-breakeven && rm -rf skills-src

Use ~/.claude/skills/ instead of .claude/skills for a personal install. The folder must contain SKILL.md.

Claude Code skills documentation · loads skills from .claude/skills/

Facts

Skill name
biz-breakeven
GitHub stars
242
Token cost
~1.2k tokens
SKILL.md length
351 words
Files
4 (incl. scripts, references)
Skills in repo
207
Repo updated
First seen
Licence
MIT

At a glance

Perform break-even analysis to determine the sales volume or revenue needed to cover all costs.

  • Works in 4 steps: Classify All Costs → Calculate Break-Even Point → Assess Margin of Safety → …
  • The user needs to calculate break-even point
  • SKILL.md covers Overview, Framework, Output Format and Examples, plus 3 more sections
  • Runs Python scripts from its folder; calls python

What it does

Biz Breakeven is an agent skill from asgard-ai-platform/skills. Perform break-even analysis to determine the sales volume or revenue needed to cover all costs. Use this skill when the user needs to calculate break-even point, assess margin of safety, evaluate operating leverage, or decide pricing and volume trade-offs — even if they say 'how many units do we need to sell', 'when will we be profitable', or 'what happens if we lower the price'.

Its SKILL.md is about 1.2k tokens, which your agent loads only when the skill is triggered. The skill folder holds 6 other files, including scripts and reference files (for example `examples/sample_input.json`, `references/multi-product-bep.md` and `scripts/breakeven.py`).

The repository describes itself as: 301 open-source coding agent skills across 22 domains — methodology, judgment & gotchas packaged as Claude Agent Skills for the Asgard AI Platform. The licence is MIT.

When your agent uses it

  • The user needs to calculate break-even point
  • Assess margin of safety
  • Evaluate operating leverage
  • Decide pricing and volume trade-offs — even if they say how many units do we need to sell

Example prompts

  • “how many units do we need to sell”
  • “when will we be profitable”
  • “what happens if we lower the price”
  • “/biz-breakeven”

Requirements

  • Python 3

Workflow steps

4 steps, taken from the step headings in SKILL.md.

  1. Classify All Costs
  2. Calculate Break-Even Point
  3. Assess Margin of Safety
  4. Scenario Analysis

What it can do on your machine

Read from SKILL.md and the folder at commit 4e7f4f8. It shows what the files ask for, not the result of running them.

  • Tool permissions

    Pre-approves nothing: there is no allowed-tools line, so your agent's usual permission prompts apply.

    From allowed-tools in the SKILL.md frontmatter.

  • Runs code

    Ships 1 file in scripts/ (Python), which the agent can run.

    Shell commands in SKILL.md call:

    • python

    From the folder's file list and the shell code blocks in SKILL.md.

  • Network

    No URLs in SKILL.md.

    From URLs in SKILL.md, links to its own repository left out.

  • Credentials

    Names no API keys, tokens, secrets or passwords.

    From names ending in _API_KEY, _TOKEN, _SECRET, _KEY or _PASSWORD in SKILL.md.

Context cost

Biz Breakeven loads about 1.2k tokens when it runs, and up to ~3.2k if it reads all its reference files. Until then it costs about 99 tokens; SKILL.md has 351 words of instructions outside code blocks.

Always · name and description, kept in context so the agent knows when to use it
~99
When it runs · the whole SKILL.md, loaded when a task matches
~1.2k
With references · SKILL.md plus every file in references/, read only if the agent opens them
~3.2k

Estimates: characters ÷ 4, the usual rule of thumb; real counts depend on the model's tokenizer. Scripts and assets cost tokens only if the agent reads them.

Safety

Auto-check passed

The automated check found no risky patterns in SKILL.md.

Automated static check — not a guarantee. Review scripts before installing. It scans the text of SKILL.md for risky patterns (piping downloads into a shell, reading credential files, hidden Unicode, destructive commands); the scripts in this folder are not scanned.

SKILL.md

The full file from asgard-ai-platform/skills at commit 4e7f4f8, republished under its MIT licence (© asgard-ai-platform). 351 words, ~1,153 tokens.

Download SKILL.mdSave it as .claude/skills/biz-breakeven/SKILL.md (or your agent's skills folder). This skill also uses 3 other files; get the full folder from GitHub.
name
biz-breakeven
description
Perform break-even analysis to determine the sales volume or revenue needed to cover all costs. Use this skill when the user needs to calculate break-even point, assess margin of safety, evaluate operating leverage, or decide pricing and volume trade-offs — even if they say 'how many units do we need to sell', 'when will we be profitable', or 'what happens if we lower the price'.
metadata.category
WP-15 商學院—財務
metadata.tags
finance, breakeven, cost-analysis

Break-Even Analysis

Overview

Break-even analysis finds the point where total revenue equals total costs — zero profit, zero loss. It separates costs into fixed and variable, then calculates the volume (units or revenue) needed to cover fixed costs through contribution margin.

Framework

IRON LAW: Fixed vs Variable Classification Must Be Rigorous

Fixed costs do NOT change with volume (rent, salaries, insurance).
Variable costs change PROPORTIONALLY with volume (materials, shipping per unit, commissions).

"Salaries" is NOT always fixed — a sales commission is variable.
"Rent" is NOT always fixed — a percentage-rent lease is variable.
Misclassification directly corrupts the break-even calculation.
Core Formulas
Contribution Margin per Unit = Selling Price - Variable Cost per Unit
Break-Even Units = Fixed Costs / Contribution Margin per Unit
Break-Even Revenue = Fixed Costs / Contribution Margin Ratio
Contribution Margin Ratio = Contribution Margin per Unit / Selling Price
Margin of Safety = (Actual Sales - Break-Even Sales) / Actual Sales
Degree of Operating Leverage (DOL) = Contribution Margin / Net Income
Step 1: Classify All Costs

Separate every cost line into fixed or variable. For semi-variable costs (e.g., electricity with a base charge + usage), split into fixed and variable portions.

Step 2: Calculate Break-Even Point
  • Single product: BEP units = Fixed Costs / CM per unit
  • Multiple products: Use weighted-average CM based on product mix, then BEP = Fixed / Weighted CM
Step 3: Assess Margin of Safety

How far above break-even are current sales? Higher margin of safety = more resilience to downturns.

Step 4: Scenario Analysis

Test: What happens if price drops 10%? If volume drops 20%? If fixed costs increase? Build a scenario table.

Output Format

markdown
# Break-Even Analysis: {Product/Business}

## Cost Structure
| Category | Amount | Fixed/Variable |
|----------|--------|---------------|
| {item} | ${X} | F/V |

## Break-Even Calculation
- Fixed Costs: ${X}/period
- Variable Cost per Unit: ${X}
- Selling Price per Unit: ${X}
- Contribution Margin: ${X} ({X%})
- **Break-Even: {N} units / ${X} revenue**
- Margin of Safety: {X%}

## Scenario Analysis
| Scenario | BEP Units | Margin of Safety |
|----------|-----------|-----------------|
| Base case | {N} | {X%} |
| Price -10% | {N} | {X%} |
| Volume -20% | N/A | {X%} |
| Fixed costs +15% | {N} | {X%} |

Examples

Correct Application

Scenario: Break-even for a Taiwanese bubble tea shop

  • Fixed costs: NT$150,000/month (rent NT$60K, staff NT$70K, utilities NT$20K)
  • Variable cost: NT$25/cup (ingredients NT$15, cup/straw NT$5, packaging NT$5)
  • Price: NT$55/cup
  • CM = NT$30/cup (54.5%)
  • BEP = 150,000 / 30 = 5,000 cups/month ≈ 167 cups/day ✓
Incorrect Application
  • Classified staff wages as variable cost → For a shop with fixed staff (not per-cup labor), wages are fixed. This understates BEP. Violates Iron Law.
Show full SKILL.md (138 more words)Show less

Gotchas

  • Step-fixed costs: Rent is fixed until you need a second location. Staff is fixed until you need another shift. These "step" at certain volume thresholds — model them as fixed within their relevant range.
  • Multi-product businesses: Most real businesses sell multiple products. Use weighted-average CM or calculate BEP in revenue (not units).
  • Break-even ignores time value: BEP tells you the volume, not when you'll reach it. A business that breaks even at 10,000 units but takes 3 years to get there may run out of cash.
  • Contribution margin is not gross margin: Gross margin uses COGS (which may include fixed manufacturing overhead). CM uses only variable costs.

Scripts

ScriptDescriptionUsage
scripts/breakeven.pyCompute break-even quantity, revenue, and contribution marginpython scripts/breakeven.py --help

Run python scripts/breakeven.py --verify to execute built-in sanity tests.

References

  • For multi-product break-even methodology, see references/multi-product-bep.md

© asgard-ai-platform, MIT. Rendered from Markdown: HTML in the file is shown as text, images as links, and headings moved down two levels. Raw file

Files

SKILL.md and 3 other files (scripts, references) in biz-breakeven of asgard-ai-platform/skills.

  • SKILL.md
  • examples/sample_input.json
  • references/multi-product-bep.md
  • scripts/breakeven.py

Open the folder on GitHubat commit 4e7f4f8

Compare with similar skills

Biz Breakeven next to the 5 skills that share the most tags, products or categories with it. Stars are the repository's; “used in” counts other GitHub owners with a copy.

Biz Breakeven compared with similar skills
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Biz Breakeven this skillasgard-ai-platform/skills242—~1.2kAutomated safety check: PassMIT
React Performanceaffaan-m/ECC277k1 repos~4.5kAutomated safety check: PassMIT
Performance Profileralirezarezvani/claude-skills28k—~684Automated safety check: PassMIT
What Could Breaksickn33/agentic-awesome-skills47k—~1.8kAutomated safety check: PassMIT
Agent Performance Optimizerruvnet/ruflo74k2 repos~3.6kAutomated safety check: PassMIT
Handsontable Performance Testinghandsontable/handsontable22k—~3.4kAutomated safety check: PassCustom licence

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Questions about Biz Breakeven

What does Biz Breakeven do?

Perform break-even analysis to determine the sales volume or revenue needed to cover all costs. Biz Breakeven is an agent skill from asgard-ai-platform/skills. Perform break-even analysis to determine the sales volume or revenue needed to cover all costs.

When should I use Biz Breakeven?

Biz Breakeven fits situations like: the user needs to calculate break-even point; assess margin of safety; evaluate operating leverage; decide pricing and volume trade-offs — even if they say how many units do we need to sell.

How do I install Biz Breakeven in Claude Code?

Run `npx skills add asgard-ai-platform/skills --skill biz-breakeven -a claude-code`. Or copy the skill folder (biz-breakeven in asgard-ai-platform/skills) into .claude/skills/biz-breakeven in your project. Claude Code loads it when a task matches its description.

How do I install Biz Breakeven in Codex?

Run `npx skills add asgard-ai-platform/skills --skill biz-breakeven -a codex`. Or copy the skill folder (biz-breakeven in asgard-ai-platform/skills) into .agents/skills/biz-breakeven in your project. Codex loads it when a task matches its description.

Can I use Biz Breakeven in Cursor, Gemini CLI or GitHub Copilot?

Cursor, Gemini CLI, GitHub Copilot and OpenCode also load SKILL.md folders. With the skills CLI, run `npx skills add asgard-ai-platform/skills --skill biz-breakeven -a cursor` (or -a gemini-cli, github-copilot or opencode for the others). To copy it by hand, put the folder in .cursor/skills/biz-breakeven, .gemini/skills/biz-breakeven, .github/skills/biz-breakeven and .opencode/skills/biz-breakeven in your project.

What does Biz Breakeven need to run?

Going by SKILL.md and its folder, Biz Breakeven needs Python for the scripts in its folder and the command-line tools its instructions call (python). Our summary lists: Python 3.

Does Biz Breakeven access the network?

SKILL.md contains no URLs. Any network use would come from the scripts or tools the agent runs. This is read from the text; nothing was executed.

Is Biz Breakeven safe to install?

Our automated static check of SKILL.md found no risky patterns, such as piping downloads into a shell, reading credential files or hidden Unicode. It is not a guarantee. The check reads SKILL.md only: the scripts in the folder are not scanned, so read them before running anything.

What licence does Biz Breakeven use?

Biz Breakeven is published under the MIT licence (the repository's licence). It allows redistribution, so the full SKILL.md is shown on this page.

How many tokens does Biz Breakeven use?

About 1.2k tokens (SKILL.md is roughly 4.6k characters). Agents keep only the skill's name and description in context until a task matches; then they load SKILL.md in full. Its references folder adds about 2.1k tokens, read only when the agent opens those files.

What are the alternatives to Biz Breakeven?

Skills that share tags, products or a category with Biz Breakeven: React Performance (affaan-m/ECC, 277k stars), Performance Profiler (alirezarezvani/claude-skills, 28k stars), What Could Break (sickn33/agentic-awesome-skills, 47k stars) and Agent Performance Optimizer (ruvnet/ruflo, 74k stars). The comparison table on this page puts their stars, adoption, token cost, safety result and licence side by side.

Who maintains Biz Breakeven?

asgard-ai-platform (a GitHub organization) maintains it in asgard-ai-platform/skills, which has 242 GitHub stars. The repository holds 207 skills in this directory. The repository was last updated on June 6, 2026.

Source: asgard-ai-platform/skills on GitHub. Facts on this page come from the repository at the commit we read; the author's words are quoted as theirs.