formulae Flashcards
(29 cards)
total revenue
selling price x quantity sold
profit
sale revenue- total costs
yearly “ gross profit - expenses”
contribtuion per unit
selling price - variable costs
breakeven output
total fixed cost/ contribution per unit
break even point
total costs = total revenue
margin of safety
sales- breakeven level of ouput
gross profit margin
gross profit/ revenue x100
mark up
gross profit / cost of sales x100
roce
net profit / capital employed x100
net current assets
current assets - current liabilites
profit margin
profit/ revenue x100
net assets
(non ca + net ca )- liabilities
balance sheet
net assets = capital employed
capital employed
opening capital + profit - drawing
current ratio
ca / cl
liquid capital
ca- inventory / cl
trade recieveable days
trade recieveable/ credit sales x365
trade payable days
trade payables / credit purchases x365
inventory turnover
average inventory / cogs x365
“cogs or cost of sale”
revenue
unit price x quanity
gross profit
revenue - cogs
cogs
opening inventory+ purchases - closing inventory
net book value
costs - deprication
net cashflow
inflow + outflow
