Your topic title uses 'breakeven'; this makes sense - the 'break-even point' is when a company breaks even; for the first few months/years there are start-up costs, and perhaps they have to pay annual bills in advance; they make some money, but the money they make doesn't outweigh their costs. At the break-even point they go from net loss to net profit.
If the phrase is 'profit breakdown', the context you give seems odd. A profit breakdown is an analytical report, showing various sources of profit.
The context suggests that what is going on is what would be called - in British English at least - a 'loss-leader' (when a company loses money on deal at the beginning of a customer relationship - a multi-part series of magazines, say, with the first one at 99p and the next 99 at £7.50).
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