Finance Tools

Fixed vs Variable Cost Exposure Calculator

Compare how fixed-cost-heavy and variable-cost-heavy structures respond to revenue or cost shocks, and identify which cost structure is more exposed.

Compare how fixed-cost-heavy vs variable-cost-heavy structures respond to revenue shocks.

Cost structure

Example: -10 = revenue drops 10%

Results

Base profit: $250,000

Fixed-cost structure

Profit after shock: $150,000
Change: -$100,000

Variable-cost structure

Profit after shock: $185,000
Change: -$65,000

Fixed costs amplify profit volatility under revenue shocks (operating leverage).

How it works

  • Fixed costs stay constant regardless of revenue.
  • Variable costs scale with revenue.
  • Higher fixed costs increase operating leverage and volatility.

FAQ

Which structure is safer?
Variable-cost-heavy structures are more resilient during downturns.

Why keep fixed costs then?
Fixed costs can amplify profits when revenue grows.

How to use this fixed vs variable cost exposure calculator

  1. Enter total revenue.
  2. Enter fixed costs and variable cost percentage.
  3. Apply a revenue or cost shock.
  4. Compare profit sensitivity under fixed vs variable cost structures.

Example

A company has $1,000,000 revenue, $400,000 fixed costs, and 35% variable costs.

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