formulae for : net cash flow
total inflow - total outflow
formulae for : opening balance
same as previous months closing balance OR 0
formulae for : closing balance
opening balance + net cash flow
formulae for :total variable costs
variable costs per unit x number produced
formlae for: total costs
total variable costs + fixed costs
formulae for: total revenue
= selling price per unit x number sold
formulae for: total contribution
= total sales revenue - total variable costs
formulae for: break even point
= fixed costs / contribution per unit
contributions per unit.
formulae for: contributions per unit
= selling price per unit - variables cost per unit
formulae for: margin safety
= actual output level- break even level output
formulae for: costs of goods sold (cost of sales)
=opening inventory + purchases - closing inventory
formulae for: gross profit
= sales revenue - cost of goods sold
formulae for: operating profit
= gross profit - expenses
formulae for: profit of the year (net profit)
= operating profit -/+ interest + exeptional items
formulae for: net assets
= non-current assets + current assets - current liabilities - non current liabilities
formulae for: net current assets
= current assets - current liabilities
formulae for:capital employed (total equity)
= capital + retained profit - drawings
formulae for: gross profit margin
gross profit/ sales revenue x100
formulae for:mark up
= gross profit/ cost of sales x100
formulae for:profit margin
= profit(net profit) / sales revenue x100
liquidity ratio
formulae for: current ratio
=current assets/ current liabiitiles
formulae for: liquid capital ratio
Current assets - inventory/ current liabilities
formulae for: inventory turnover
average inventory/cost of sales X365
