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Flashcards in Calculations Deck (26)
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1

How do you calculate Profit?

TR-TC
Total Revenue - Total Costs

2

How do you calculate Revenue?

S x P
Number of Sales x Price of Product

3

How do you calculate Costs?

FC + VC
Fixed Costs + Variable Costs

4

How do you calculate Breakeven Point (BEP)?

FC/P-VC
Fixed Costs / Price - Variable Costs

5

How do you calculate Contribution?

P-VC
Price - Variable Costs

6

How do you calculate Total Contribution?

TR-TVC
Total Revenue - Total Variable Cost

7

How do you calculate ARR?

TNP/NoY =A
A/IC=B
B x 100
Total Net Profit/Number of Years = A
A/Initial Cost = B
B x 100


8

How do you calculate Current Ratio?

CA/CL
Current Assets / Current Liabilities

9

How do you calculate Acid Test Ratio?

CA-S/CL
Current Assets - Stock / Current Liabilities

10

How do you calculate Working Capital?

CA-CL
Current Assets - Current Liabilities

11

How do you calculate Creditor Days?

TP/CoS x 365
Trade Payables (suppliers) / Cost of Sales x 365

12

How do you calculate Debtor Days?

TD/R x 365
Trade Debtors / Revenue x 365

13

How do you calculate Gross Profit Margin?

GP/SR x 100
Gross Profit / Sales Revenue x 100

14

How do you calculate Net Profit Margins?

NP/S x 100
Net Profit (before tax) / Sales x 100

15

How do you calculate Return on Capital Employed (ROCE)?

OP/CE x 100
Operating Profit / Capital Employed x 100

16

How do you calculate Return on Equity?

NP/E
Net Profit / Equity

17

How do you calculate the Non Current Asset Turnover (NCAT)?

R/NCA
Revenue / Non Current Assets

18

How do you calculate Stock Turnover?

CoS/ASH
Cost of Sales / Average Stock Held

19

How do you calculate Gearing Ratio?

LTL/CE
Long Term Liabilities (loans) / Capital Employed (retained profit + shares + loans)

20

How do you calculate Interest Cover?

OP/IP
Operating Profit / Interest Payable

21

How do you calculate Dividend per Share?

D/NoS
Dividend / Number of Shares

22

How do you calculate Dividend Yield?

DpS/SP x 100
Dividend per Share / Share Price x 100

23

How do you calculate Earnings per Share (EPS)?

PfY/NoSI
Profit for the Year / Number of Shares Issued

24

How do you calculate Price Earnings Ratio (PER)?

MPoS/EPS
Market Price of Share / Earnings Per Share

25

Debt equity

Debt/equity x 100

26

How do you calculate PERT?

Shortest time (optimistic)+ 4x likely time + longest time (pessimistic) / 6