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Business > Formulas > Flashcards

Formulas Flashcards

1
Q

Total costs

A

Fixed + Variable Costs

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2
Q

Unit costs

A

Total Cost / Output

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3
Q

Revenue

A

Price x Quantity sold

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4
Q

Contribution per unit

A

Price - Variable costs

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5
Q

Break Even

A

Fixed Costs / Contribution

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6
Q

Margin of Safety

A

Actual Sales - Break Even Sakes

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7
Q

Average Rate of Return

A

Annual Average Profit / Costs of Investment x 100

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8
Q

Net Cash Flow

A

Total Inflows - Total Outflows

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9
Q

Gross profit

A

Sales Revenue - Cost of Sales

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10
Q

Operating profit

A

Gross Profit - Expenses

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11
Q

Profit Before tax

A

Operating Profit - Finance costs

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12
Q

Profit for the year (Retained profit)

A

Net Profit - Tax and Dividends

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13
Q

Net Current Assets (Working Capital)

A

Current Assets -Current Liabilities

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14
Q

Net Assets

A

Total Assets (Current Assets + Non Current Assets) - Current Liabilities - Non Current Liabilities

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15
Q

Straight Line Depreciation

A

Initial Cost - Residual Value / Life of Asset

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16
Q

Current Ratio

A

Current Assets / Current Liabilities

17
Q

Acid Test

A

Current Assets - Inventory (Stock) / Current Liabilities

18
Q

Gearing

A

Non Current Liabilities / Capital Employed x 100

19
Q

Debt to Equity Ratio

A

Debt / Equity x 100

20
Q

Interest Cover

A

Operating Profit / Interest Payable ( Finance costs)

21
Q

Asset Turnover

A

Revenue / Non-Current Assets

22
Q

Stock Turnover

A

Cost of Stock / Average Stock

23
Q

Debtor Days

A

Trade Receivables / Revenue x 365

24
Q

Creditor Days

A

Trade Payables / Revenue x 365

25
Q

Gross Profit Margin

A

Gross Profit / Sales Revenue x 100

26
Q

Net Profit Margin

A

Net Profit / Sales Revenue x 100

27
Q

ROCE (Return on Capital Employed)

A

Operating Profit / Capital Employed x 100

28
Q

Return on Equity

A

Profit for the year / Shareholders Equity

29
Q

Dividend per share

A

Total Dividends Paid / Number of shares issued

30
Q

Dividend Yield

A

Dividend per share / Market price of share x 100

31
Q

Earnings per share

A

Profit for the year / Number of shares issued

32
Q

Price Earnings Ratio

A

Market price of share / Earnings per share

Business (2 decks)

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