noun
profitable basis; paying basis
Used in business contexts to describe whether an activity, project, or price covers costs and yields profit. Often appears in phrases like 採算ベースに乗る (become profitable) or 採算ベースで考える (think in terms of profitability).
この新事業はまだ採算ベースに乗っていない。
This new business is not yet on a profitable basis.
価格設定を採算ベースで見直す必要がある。
We need to review the pricing on a paying basis.