ROCE
Operating Profit/Capital employed x100
Current Ratio
Current Assets/Current Liabilities
Capacity Utilisation
Current Output/Maximum Output x100
Market Share
Sales/Total market sales x100
PED
% in Demand / % in Price
YED
% in Demand / % in income
ARR
Net Return (per year)/Initial Investment x100
Capital employed
Non Current Liabilities + Total Equity (Assets + cash)
Gearing Ratio
Non-Current Liabilities/Capital employed x100
Acid Test Ratio
(Current assets - Inventory)/Current liabilities
Variance
Actual value - Budgeted Value
Contribution Per Unit
Price - VCost per Unit
Break Even Output
Fixed Costs/(Price - VCost per Unit)
Margin of Safety
Actual Sales - Breakeven output.
Gross Profit
Sales Revenue - Cost of Sales
Operating Profit
Gross profit - Operating costs (AKA OVERHEADS - indirect expenses)
Profit b4 Tax
Operating Profit - Financial expenses (interest)
Net Profit
Profit b4 Tax - Tax/Dividends
Cost Of Sales
Open Inventory + Purchases - Closing Inventory.
Contribution
Revenue - Variable costs
Profit
Total Contribution - Fixed costs
Total Contribution
Cost per Unit (CPU) x Sales
