net cash flow
total inflows-totaloutflows
opening balance
previous month closing balance
closing balance
opening balance + net cash flow
total variable cost
variable cost per unit x number produced
total cost
total variable cost +fixed cost
total revenue
selling price per unit x number sold
total contribution
total sales revenue - total variable costs
contribution per unit
selling price per unit - variable cost per unit
break even point
fixed cost/ contribution per unit
margin of safety
actual output level- break even level of output
cost of good sold or cost of sales
opening inventory + purchases- closing inventory
gross profit
sales revenue - cost of goods sold
operating profit
gross profit - expenses
profit of year(netprofit)
operating profit +/- interest + exceptional items
nca
ca - cl
net assets
nca + ca - cl- ncl
capital employes(total equity)
capital + retained profit - drawings
gross profit margin
gross profit/sales revenue x 100
mark up
gross profit/cost of sales x 100
profit margin
profit(net profit)/sales rev x 100
return on capital employed
profit(net)/ capital employed x 100
current ratio
ca/cl
liquid capital ratio
ca- inventory/ cl
trade recievale days
trade reciecables/ credit sales x 365
