Flashcards in EQUATIONS Deck (17)
Revenue - cost of sales
Gross profit - operating costs
Profit for the year?
Operating profit - tax, interest
Gross profit margin?
Gross profit / revenue x 100
Operating profit margin?
Operating profit / revenue x 100
Profit for the year margin?
Profit for the year / revenue x 100
Total revenue - total costs
Total variable costs + fixed costs
Contribution per unit?
Selling price - variable costs per unit
Fixed costs / contribution per unit
Margin of safety?
Units sold - break even point
NET cash flow?
Inflows - outflows
Opening balance - NET cash flow
Number in ( )
selling price per unit x number of units sold
Total variable costs?
Variable cost per unit x number of units sold