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