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This paper aims to analyze the increase in enterprises revenue and the factors of achieving break-even for small and medium enterprises. The sample of this research was 100 product users and small and medium enterprises stakeholders. Break-event analysis sourced from primary data of product users provides information used by enterprises owners to increase revenue. The process of analyzing this paper required variable cost of product cost, operational costs, and product quality as a determinant of increasing enterprise revenue. Break-even plays an important role in increasing enterprise profits, enterprises owners are expected to take action plans to increase revenue to prevent enterprises losses. This paper contributes to small and medium enterprises in the context of enterprises that give rise to local cultural wisdom. This analysis provides empirical evidence that there is an influence on the cost of the product, operational costs, and the quality of enterprises products on the achievement of break-even to increase revenue for small and medium enterprises.