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BUSINESS FORMULA SUMMARY/ RECAP

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Your Business Studies exam success, des: All Key Formulas & Concepts (With simple explanations) Visual Chapter Recaps (To review in minutes, not hours) Practice Tests with Detailed Answers (Test yourself before the exam!)

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Uploaded on
November 9, 2025
Number of pages
7
Written in
2023/2024
Type
Summary

Subjects

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FORMULA 背
TEMPLATE ( DO NOT WRITE)
PROFIT

① ② ③




]
BREAKEVEN OUTPUT REVENUE MARGIN OF SAFETY

① ① ①

TEMPLATECDO NOT WRITE)
TOTAL CONTRIBUTION CONTRIBUTION PER UNIT


H K
① ①




]
TEMPLATECDO NOT WRITE)
R
GROSS PROFIT




H

K
GROSS PROFIT MARGIN




NET PROFIT
R
TEMPLATECDO NOT WRITE)


]
NET PROFITMARGIN




K
① ①

TEMPLATECDO NOT WRITE)



R H
CURRENT RAT1 O ACID TEST RAT1 O




]
① ①

TEMPLATECDO NOT WRITE)



H①
K
GEARING RAT1 O



TEMPLATECDO NOT WRITE)
NET CASH FLOW

RETURN ON CAPI TAV EMPLOYED




COST OF SALES

① ①



TEMPLATECDO NOT WRITE)

, CLOSING BALANCE PROFIIAFTER TAX

① ①

TEMPLATECDO NOT WRITE)
RETAINED PROFCT NET ASSETS

① ①



WORKING CAPI TAL NET CURREIVTASSETS


K ]
H
① ①


CAPITAL EMPLOYED
TEMPLATECDO NOT WRITE)


] R
K
① ②
TEMPLATECDO NOT WRITE)


DEPRECIATION




R H ①
NET BOOK VALUE




K ]
AVERAGE RATE OF RETURN
TEMPLATECDO NOTWRITE)





R H ②

TEMPCATECDO NOT WRITE)



K] ①
NET PRESENT VALUE


LABOUR TURNOVER




H
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LABOUR PRODUCTIVITY ABSENTEEISM RATES

① ①



TEMPLATECDO NOT WRITE)
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