revenue
selling price per unit X
number of units sold
variable cost
variable cost per unit X
number of units sold
market capitalisation
number of issued shares X current share price
net gain
expected value - initial cost of decision
market growth
change in market size/
original size of market X100
market share
total sales/ total sales in the market
added value
sales revenue-cost of bought in goods and services
labour productivity
output over a time period /
number of employees
avg unit cost
total cost/ number of units of output
capacity utilisation
actual output/
maximum possible output X100
return on investment
profit from investment
/ cost of investment X100
gross profit
revenue- cost of sales
operating profit
gross profit- operating expenses
profit for year
operating profit + profit from other activities- net finance cost- tax
gross profit margin
gross profit/ revenue X100
operating profit margin
operating profit/ revenue X100
profit for year margin
profit for year/revenue X100
employee costs as percentage of turnover
employee costs/ units of output X100
labour cost per unit
labour cost/ units of output
ROCE
operating profit
/ total equity+ non current liabilities X100
current ratio
current assets/ current liabilities
gearing (%)
non current liabilities
/ total equity + non current liabilities
X 100
payable days
payables/revenue X 365
receivable days
receivable/ revenue X 365
