formulas

• profit= revenue- total costs
• revenue= price x quantity sold
• total costs= fixed costs + variable costs
• profit for year margin= profit for year / revenue x 100
• capacity utilisation= actual output/ maximum output x100
• labour productivity= total output/ number of employees
• gross profit= total revenue - cost of sales
• total contribution= total sales - total variable costs / contribution per unit x units sold
• break even point= fixed costs/ selling price- variable costs
• return of investment/return on capital = net profit (before tax)/ capital invested x100
• operating profit= gross profit- other expenses
• operating profit margin= operating profit/ sales revenue x100
• percentage change= new value- original value/ original value
• sales growth= change in sales/ existing sales x100
• profit for year= operating profit - tax and dividends
• contribution per unit= selling price per unit- variable cost per unit
• total variable cost= variable cost per unit x quantity sold
• market share= sales of product/ total market share x 100
• margin of safety= actual production level- break even production level
• debt equity ratio= total debt/ total equity
• market capatilisation= current share price x number of shares outstanding (number of shares issued and held by shareholders)
• unit labour costs= total number of employees/ total output
• gross profit margin %= gross profit/revenues x 100
• labour turnover= number of employees leaving/ average number of employees x 100
• labour costs as % of employees- labour costs/ revenue x 100
• cost of goods sold/cost of sales= opening stock + purchases - closing stock