Calculation
Formula
Break-even attendance = (fixed match costs − guaranteed sponsor income) ÷ contribution per attendee.
Contribution per attendee includes the ticket price and retained concession margin, less variable attendee costs.
Free calculator for club finance and matchday teams
Enter your expected attendance, ticket price, match costs and secondary revenue. See the attendance and ticket price needed to break even.
Calculation
Break-even attendance = (fixed match costs − guaranteed sponsor income) ÷ contribution per attendee.
Contribution per attendee includes the ticket price and retained concession margin, less variable attendee costs.
Example
A match has £10,000 of fixed costs and £2,500 of sponsor income. Each attendee contributes £14 after variable costs.
(£10,000 − £2,500) ÷ £14 = 536 paid attendees to break even.
Limits
Common questions
Subtract guaranteed match income from fixed match costs, then divide by the net contribution earned from each paid attendee.
Yes, when the sponsorship or hospitality income is guaranteed for that match. Do not include uncertain income.
Use the average amount actually retained across adults, concessions, season tickets, free tickets and ticketing fees.
Sources
These sources support the calculation and definitions used on this page:
Last reviewed: 20 August 2026