Formulas Flashcards
Gearing
(non-current liabilities/capital employed) x100
Capital employed
Non-current liabilities + Total equity
Current ratio
Current assets/Current liabilities
Payables
(Payables/cogs) x 365
COGS
revenue - gross profit
Gross profit
Sales rev - COGS
Receivables
(Receivables/sales rev) x 365
Capacity utilisation
(Current output/max output) x 100
Break even output
Fixed costs/contribution per unit
Revenue
Selling price per unit X Number of units sold
Variable Costs
Variable cost per unit X Number of units sold
Total Costs
Fixed Costs + Variable Costs
Profit
Total Revenue - Total Costs
Labour Productivity
(Output Over a Time Period/Number of Employees) x 100
Market Growth %
(Change in Size of Market over a Period/Original Size of the Market) x 100
Net Gain
Expected Value - Initial Cost
Return on Investment %
(ROI/COI) x 100
Market Capitalisation
Number of Issued Shares X Current Share Price
Market Share %
(Sales of 1 Product/Total Sales in Market) x 100
Margin of Safety
Actual Level of Output - Break Even Level of Output
Contribution per Unit
Selling Price - Variable Cost per Unit
Inventory Turnover
COGS/Average Inventory
Average Rate of Return %
(Average Annual Return/Initial Cost of Project) x 100
Total Contribution
Contribution per Unit X Units Sold
Labour Productivity
(Output Over a Time Period/Number of Employees) x 100
Profit for Year Margin %
(Profit for Year/Revenue) x 100
Variance
Budgeted Figure - Actual Figure
