Formulas Flashcards
1
Q
Gearing
A
(non-current liabilities/capital employed) x100
2
Q
Capital employed
A
Non-current liabilities + Total equity
3
Q
Current ratio
A
Current assets/Current liabilities
4
Q
Payables
A
(Payables/cogs) x 365
5
Q
COGS
A
revenue - gross profit
6
Q
Gross profit
A
Sales rev - COGS
7
Q
Receivables
A
(Receivables/sales rev) x 365
8
Q
Capacity utilisation
A
(Current output/max output) x 100
9
Q
Break even output
A
Fixed costs/contribution per unit
10
Q
Revenue
A
Selling price per unit X Number of units sold
11
Q
Variable Costs
A
Variable cost per unit X Number of units sold
12
Q
Total Costs
A
Fixed Costs + Variable Costs
13
Q
Profit
A
Total Revenue - Total Costs
14
Q
Labour Productivity
A
(Output Over a Time Period/Number of Employees) x 100
14
Q
Market Growth %
A
(Change in Size of Market over a Period/Original Size of the Market) x 100
