Formula Flashcards by Will Baldrey

Q

Unit Costs

A

Total Cost / Output

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Q

Total Costs

A

FC + VC

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Q

Contribution

A

Selling Price - VC

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Q

Revenue

A

Price * Quantity

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Q

Break Even

A

Fixed Costs / Contribution

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Q

Margin Of Safety

A

Actual Sales - Break even sales

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Q

Average Rate of Return (ARR)

A

Annual Average Profit / Investment Cost *100

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Q

Net Cash Flow

A

Total Inflows - Total Outflows

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Q

Gross Profit

A

Revenue - Cost of Sales

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Q

Net Profit (operating)

A

Gross Profit - Expenses

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Q

Profit before Tax

A

Net Profit - Finance costs

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Q

Retained Profit

A

Net profit - Tax & Dividends

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Q

Net Current Assets

A

Current Assets - Current Liabilities

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Q

Net Assets

A

Assets - liabilities

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Q

Straight Line Depreciation

A

Initial Cost - Residual / Life of asset

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Q

Current Ratio

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A

Current Assets / Current Liabilities

Q

Acid Test

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A

Current Assets - Closing stock / Current Liabilities

Q

Gearing

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A

Non Current Liabilities / Capital employed *100

Q

Debt to Equity Ratio

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A

Debt / Equity *100

Q

Interest Cover

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A

Net Profit / Finance costs(interest)

Q

Asset Turnover

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A

Revenue / Non-Current assets

Q

Stock Turnover

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A

Cost of Stock / Average Stock

Q

Creditor Days

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A

Creditors / Revenue *365

Q

Debtor Days

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A

Debtors / Revenue *365

Gross Profit Margin

Gross Profit / Revenue *100

Net Profit Margin

Net Profit / Revenue *100

ROCE (Return on Capital Employed)

Net Profit / Capital Employed *100

ROE (Return on Equity)

Profit / Equity

Dividend per Share

Total Dividends / Number of shares issued

Dividend Yield

Dividend per share / Market Price *100

Earnings per (each individual) Share

Profit for the year / Number of shares

Price Earning Ratio

Market price of share / Earning per Share