A lot of your costs will be Fixed Costs i.e. they are unlikely to vary much with the volume of sales.  Do you know how much it costs you to stay open each day?

Lowering the Fixed Costs will lower the amount you have to sell (at a given Gross Margin) to break even.  Everything after that is profit!

Many overheads must be maintained at reasonable levels - cutting them out entirely may be disadvantageous to the business. 

Catalyst can assist you:

·         review your overheads;

·         benchmark each overhead cost against similar or related businesses (how do you know what the right level should be for your business?);

·         improve your procurement to reduce costs;

·         calculate your breakeven level.