The first step is to eliminate break even from the discussion, no grain company is in business to break-even. Decide on a profit target and this analysis will help to shape the necessary decisions to achieve the goal. Each region and location is different, but for this example the grain industry net profit target is set at 2.5 % of sales before taxes. A company with $30 million in sales will then have a profit target of $750,000. Keep in mind a 2.5% profit is 10 cents on $4.00 corn.