Calculations

• Total Costs = Total Fixed Costs + Total Variable Costs
• Revenue = price * quantity sold
• Break-even point (in units) = fixed costs / (sales price-variable costs)
• Break-even point in costs/revenue = break-even point in units * sales price
• Margin of safety = actual sales - break even sales
• Interest (on loans) in % = (total repayment - borrowed amount)/borrowed amount *100
• Net Cash Flow= cash inflows-cash outflows
• Opening balance = closing balance of previous period
• Closing balance = opening balance + net cash flow
• Gross Profit margin (%)= Gross Profit / Revenue x 100
• Net profit = Gross profit - all other operating expenses and interest
• Net Profit margin (%) = (Net Profit / Sales Revenue) x 100
• A.R.R(%)=average annual profit*(total profit/num. of years) / cost of investment *100
• Gross profit= sales revenue - cost of sales