Editing Break-even point (section)

===Margin of safety===
Margin of safety represents the strength of the business. It enables a business to know what is the exact amount it has gained or lost and whether they are over or below the break-even point.<ref>[http://maaw.info/Chapter11.htm#The%20Margin%20of%20Safety ''The Margin of Safety in MAAW,'' Chapter 11].</ref> In break-even analysis, margin of safety is the extent by which actual or projected sales exceed the break-even sales.<ref>[http://accountingexplained.com/managerial/cvp-analysis/margin-of-safety Margin of Safety Definition | Formula | Calculation | Example]</ref>

:Margin of safety = (current output - breakeven output)

:Margin of safety% = (current output - breakeven output)/current output × 100

When dealing with budgets you would instead replace "Current output" with "Budgeted output."
If P/V ratio is given then profit/PV ratio.