This research is to estimate the break even point of packaged drinking water business unit in PDAM Tirta Binangun in 2016-2018 and is used as an evaluation while targeting the next sales profit. The method used to calculate the profit target in this research was contribution margin calculation, break even point, profit planning, and shut down point. The result of this research shows that all three production units can cover the fixed cost using contribution margin, while the unit with low ability to cover the fixed cost is in galon (water container) product in 2017. The break even point of AMDK sales can be reached in 2016 and 2017 from the sales unit of 240 ml cup, and from 240 ml cup and 600 ml bottle in 2018. On the other hand, the income planning that has been applied by the institution was not achieved yet. It is even far from the estimation. Even though the break even point has not entirely been reached, AMDK sales do not reach the shut down point, and there is only one product that goes beyond the shut down point namely 19-Littre galon product in 2017