formula

• margin of safety 


  actual or budgeted output - break even point
• Average rate of return


  average annual profit x 100 / cost of investment
• gross profit 


  sales revenue - cost of sales
• average annual profit 


  total profit of the investment / number of years
• gross profit margin


  gross profit/ sales revenue x 100
• operating profit 


  gross profit - overheads
• net profit 


  gross profit - overheads, taxes and interest
• net profit margin


  net profit / sales revenue x 100
• net current assets 


  total current assets - total current liabilities
• net assets 


  non current assets - net current assets - non current liabilities

  non current assets + current assets - current liabilities - non current liabilities
• total equity


  value of assets