1. The cost of the unit sold
CMV for retail, CPV for manufacturing, CSP for services. Include inbound freight, insurance, and losses — and remove recoverable taxes.
Optional — used to compare against the ideal price.
Optional — projects the monthly profit.
2. What leaves on every sale (% of price)
All percentages here apply to the selling price, never to the cost.
Effective rate of your tax regime.
Include the cost of advancing receivables.
Monthly fixed expenses ÷ expected monthly revenue × 100.
On the selling price. Owner's pay is not profit.
3. The price, worked backwards
Fill in the cost and the percentages to see the diagnosis.
How to read the result: the minimum price is the negotiation limit, not the target. Discounts below it hand your profit to the customer; below the absolute floor, every sale destroys cash.
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