Formulas Flashcards
1
Q
Breakeven sales =
A
Fixed costs/gross profit margin
2
Q
Breakeven margin of safety =
A
(Sales - Break even sales)/Sales
3
Q
Interest cover =
A
PBIT/Interest payable
4
Q
Operational gearing =
A
Fixed costs/(fixed costs - variable costs)
5
Q
CFADS =
A
EBITDA +- WC - tax - capex - dividends
6
Q
Return On Capital Employed (ROCE) =
A
PBIT/Capital and reserves
7
Q
PBIT:Total funding =
A
PBIT/Capital, reserves and debt
8
Q
Funding gap =
A
Business cycle - creditor days
9
Q
Business cycle =
A
Stock days + debtor days
10
Q
Operating profit margin =
A
PBIT/Sales
11
Q
Operating profit =
A
EBITD
