Formulas Flashcards
(24 cards)
What is the formula for net cash flow
Total inflow - Total outflow
What is the formula for opening balance
Last months closing balance
What is the formula for closing balance
Opening balance + net cash flow
What is the formula for total variable costs
Variable cost per unit x units produced
Total costs
Total variable costs + total fixed costs
What is the formula for sales revenue
Selling price per unit x units sold
What is the formula for total contribution
Total sales revenue - total variable costs
What is the formula for contribution per unit
Selling price per unit - variable cost per unit
What is the formula for break even point
Fixed costs / contribution per unit
What is the formula for margin of safety
Actual output level - break even level of output
Cost of sales
Opening inventory + purchases - closing inventory
Gross profit
Sales revenue - cost of sales
Operating profit
Gross profit - expenses
Net profit
Operating profit + / - Interest + exceptional items
Net current assets
Current assets - current liabilities
Net assets
Non current assets + current assets - non current liabilities - current liabilities
Gross profit margins
Gross profit / sales revenue x 100
Mark up
Gross profit / cost of sales x 100
Profit margin
Net profit / sales revenue x 100
Return on capital employed
Net profit / capital employed x 100
Current ratio
Current assets / current liabilities
Liquid capital ratio
Current assets - inventory / current liabilities
Trade receivable days
Trade receivables / credit sales x 100
Trade payable days
Trade payables / credit purchases x 100
