Change one assumption at a time to understand what drives the result, then test a combined difficult case. Lower saleable output, weaker grade mix, higher electricity expense and slower collections affect different parts of the model. Do not reduce yield while leaving the same kilograms sold in the sales table. That creates revenue unsupported by production.
A break-even calculation is useful only when its assumptions are explicit. At an assumed selling price of ₹140/kg and variable cost of ₹90/kg, contribution is ₹50/kg. With ₹15,000 of period fixed costs, operating break-even is 300 kg sold. If price does not exceed variable cost, selling more does not cover fixed costs under that model. This simple example excludes financing, tax and capacity constraints; it is not a project appraisal.