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GCSE business formulas
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Cards (15)
percentage change =
change
/
original
X
100
total revenue =
price
X
quantity
total costs =
fixed
costs
+
variable
costs
profit =
revenue
-
total costs
total variable costs =
variable
costs
per
unit
X
number
of
units
sold
average yearly profit =
total profits
/
number
of
years
break even =
fixed
costs
/
contribution
(
selling
price -
variable
cost per unit)
margin of safety =
quantity
sold
-
breakeven
quantity
net cash flow =
total
inflows
-
total outflows
opening balance =
closing balance
from
previous month
closing balance =
opening
balance
+
net
cash
flow
sales growth % =
sales
this
year
-
sales
last
year
X
100
average rate of return (ARR) =
total net profit
/
initial
cost
X
100
gross profit margin (%) =
gross
profit
/
sales
revenue
X
100
net profit margin (%) =
net
profit
/
sales revenue
X
100