The aim of this research is to conduct CVP analysis as an evaluation material for company performance. The method used is a descriptive method with a case study approach. This research uses data in the form of financial information consisting of income and expenses, both fixed costs and variable costs. The results of the analysis carried out show that the contribution margin in 2022 is IDR 434,867,070 with a ratio of 59.37%. The break-even point in 2022 is IDR 622,315,669. The sales level of Rp. 732,434,833 is above the break-even point so that the sales made are said to be able to generate maximum profits. The safety margin for 2022 is 15%. The company's high level of security is said to be good because the possibility of loss is small. The margin of safety in 2022 is IDR 110,119,164. The expected profit in 2023 is IDR 80,439,856, therefore the company must be able to achieve the sales target of IDR 757,804,731. CVP analysis can be useful for company management to assist in planning expected future profits.