bigpimpin...IMO breakeven is not a subject for careful study...it is simply a common sense look at business conditions.I said this before but here it is again.Cash burn is the key factor IMO...IOW if equilibrium is met between revenues and the cost to produce those revenues as well as to service debt incurred from ongoing operations then breakeven is achieved.If incoming cash flow matches cash burn rate then the company is breaking even the way I see it.I welcome any comments to the contrary.