Need to learn equations

• Gearing (%)


  Non-current liabilities / capital employed x 100
• ROCE (%)


  Operating profit / capital employed x 100
• Contribution per unit


  Selling price per unit – Variable cost per unit
• Break-even


  Fixed costs/ Contribution per unit
• Current ratio


  Current assets/ current liabilities
• Acid test ratio


  (Current assets – stock) / current liabilities
• ARR (%)


  (Net return from project (£)/ Number of years) / Initial cost of project x 100
• Gearing (%)


  Non-current liabilities / capital employed x 100
• ROCE (%)


  Operating profit / capital employed x 100
• Payback


  Payback = investment / cash flow per period
• Average Rate of Return


  Net cash flow per period / initial investment x100