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Business > Calculations > Flashcards

Calculations Flashcards

1
Q

How do you calculate Profit?

A

TR-TC

Total Revenue - Total Costs

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2
Q

How do you calculate Revenue?

A

S x P

Number of Sales x Price of Product

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3
Q

How do you calculate Costs?

A

FC + VC

Fixed Costs + Variable Costs

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4
Q

How do you calculate Breakeven Point (BEP)?

A

FC/P-VC

Fixed Costs / Price - Variable Costs

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5
Q

How do you calculate Contribution?

A

P-VC

Price - Variable Costs

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6
Q

How do you calculate Total Contribution?

A

TR-TVC

Total Revenue - Total Variable Cost

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7
Q

How do you calculate ARR?

A 
TNP/NoY =A
A/IC=B
B x 100 
Total Net Profit/Number of Years = A
A/Initial Cost = B
B x 100
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8
Q

How do you calculate Current Ratio?

A

CA/CL

Current Assets / Current Liabilities

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9
Q

How do you calculate Acid Test Ratio?

A

CA-S/CL

Current Assets - Stock / Current Liabilities

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10
Q

How do you calculate Working Capital?

A

CA-CL

Current Assets - Current Liabilities

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11
Q

How do you calculate Creditor Days?

A 
TP/CoS x 365
Trade Payables (suppliers) / Cost of Sales x 365
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12
Q

How do you calculate Debtor Days?

A

TD/R x 365

Trade Debtors / Revenue x 365

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13
Q

How do you calculate Gross Profit Margin?

A

GP/SR x 100

Gross Profit / Sales Revenue x 100

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14
Q

How do you calculate Net Profit Margins?

A 
NP/S x 100
Net Profit (before tax) / Sales x 100
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15
Q

How do you calculate Return on Capital Employed (ROCE)?

A

OP/CE x 100

Operating Profit / Capital Employed x 100

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16
Q

How do you calculate Return on Equity?

A

NP/E

Net Profit / Equity

17
Q

How do you calculate the Non Current Asset Turnover (NCAT)?

A

R/NCA

Revenue / Non Current Assets

18
Q

How do you calculate Stock Turnover?

A

CoS/ASH

Cost of Sales / Average Stock Held

19
Q

How do you calculate Gearing Ratio?

A

LTL/CE

Long Term Liabilities (loans) / Capital Employed (retained profit + shares + loans)

20
Q

How do you calculate Interest Cover?

A

OP/IP

Operating Profit / Interest Payable

21
Q

How do you calculate Dividend per Share?

A

D/NoS

Dividend / Number of Shares

22
Q

How do you calculate Dividend Yield?

A

DpS/SP x 100

Dividend per Share / Share Price x 100

23
Q

How do you calculate Earnings per Share (EPS)?

A

PfY/NoSI

Profit for the Year / Number of Shares Issued

24
Q

How do you calculate Price Earnings Ratio (PER)?

A

MPoS/EPS

Market Price of Share / Earnings Per Share

25
Q

Debt equity

A

Debt/equity x 100

26
Q

How do you calculate PERT?

A

Shortest time (optimistic)+ 4x likely time + longest time (pessimistic) / 6

Business (9 decks)

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