formula

• Gearing (%)

  
• Return on capital employed (ROCE) (%)

  
• variance


  budgeted figure - actual figure
• Profit for year margin (%)

  
• Net profit margin (%

  
• Operating profit margin (%)

  
• Gross profit margin (%)

  
• Profit for year


  Operating profit + Profit from other activities − Net finance costs - Tax
• net profit


  Gross Profit - Expenses
• operating profit


  gross profit - operating expenses
• gross profit


  revenue - cost of sales
• profit


  total revenue - total costs
• Acid test ratio

  
• Current ratio

  
• Receivable days

  
• Payable days

  
• margin of safety


  Actual level of output − Break-even level of output
• Break-even output

  
• Total contribution


  Contribution per unit × Units sold

  OR

  Total revenue − Total variable costs
• Contribution per unit


  Selling price − Variable costs per unit
• total costs


  fixed costs + variable costs
• Variable costs (Total variable costs)


  Variable cost per unit × Number of units sold
• Revenue (Sales or Turnover)


  Selling price per unit × Number of units sold
• Income elasticity of demand

  
• Price elasticity of demand

  
• Market share (%)

  
• Market growth (%)

  
• Dividend yield (%)

  
• Market capitalisation of a business


  Number of issued shares × Current share price