MIZWALA ADVISORS
PRINTABLE WORKSHEET · 4 NOVEMBER 2026
Will a price cut earn its keep?
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Product, period and currency; decision being considered
Current and proposed net selling price
Variable costs per unit and evidence
Relevant fixed costs and any step changes
Contribution; break-even units; target-profit units
Available capacity and realistic demand
Cash requirement; approval; offer end date; review trigger
Reference example — fictional
| Measure | Before → after discount |
|---|---|
| Net price per unit | 50 → 45 |
| Variable cost per unit | 30 → 30 |
| Contribution per unit | 20 → 15 |
| Monthly fixed costs | 30,000 → 30,000 |
| Break-even units | 1,500 → 2,000 |
| Units for OMR 10,000 operating profit | 2,000 → 2,667 |
Break-even units = fixed costs ÷ unit contribution. Target units = (fixed costs + target operating profit) ÷ unit contribution. Whole units rounded up; example excludes financing and tax.