formulas all of them

• Market size by volume


  Business sales added together (e.g. Business A sales + Business B sales)
• Market size by value


  Business A Total Revenue + Business B Total Revenue etc...
• Market share


  (Sales of a product or business/ Total market sales) x 100
• Price elasticity of demand


  % Change in quantity demanded/ % Change in price
• Income elasticity of demand


  % Change in quantity demanded/ % Change in income
• Net cash flow


  Total inflows – Total outflows
• Sales volume


  Total number of units sold over a period of time
• Sales revenue


  Number of units sold x unit price
• Total variable costs


  Number of units sold x variable cost per unit
• Total costs


  Fixed costs + variable costs
• Contribution per unit


  Selling price per unit – Variable cost per unit
• Total contribution


  Contribution per unit x Number of units sold
• Break-even


  Fixed costs/ Contribution per unit
• Margin of Safety


  Actual Sales/Output - Breakeven Point
• Variance


  Actual – Budget
• Gross profit

  Sales revenue minus cost of sales
• Operating profit


  Gross profit minus overheads
• Net profit


  Operating Profit +/- finance costs
• Gross profit margin


  (Gross profit / Sales revenue) x 100
• Operating profit margin


  (Operating profit/ Sales revenue) x 100
• Profit for the year (net profit) margin


  (Profit for the year / Sales revenue) x 100
• Current ratio


  Current assets/ current liabilities
• Acid test ratio


  (Current assets – stock) / current liabilities
• Gearing


  Non-current liabilities / Capital employed x 100
• Return on Capital Employed


  Operating profit / Capital employed x 100
• Productivity (labour)


  Output per period (units)/ Number of employees in that period or Q/L
• Capacity utilisation


  Current Output/ Maximum Output x 100
• Working capital


  Current assets – current liabilities
• Labour Turnover


  Number of Staff Leaving / Average Number of Staff Employed x 100
• Percentage change


  (new – old) / old x 100 or difference / old x 100 where old is the previous value and new is the current value
• Average costs


  Total Cost / Output or AC = TC/Q
• Payback


  Initial Investment / Cash Inflow per Period
• Payback Monthly Calculation


  Amount remaining / Net Cash Flow in year x 12 (for months)
• Average Rate of Return (ARR)


  Average Annual Return / Initial Capital Cost x 100