Net Cash Flow Closing Balance
Total Cash Inflow - Total Opening Balance + Net Total Revenue
Cash Outflow Cash Inflow - Net Cash Selling Price x Quantity Sold
Outflow
Total Costs Profit Total Contribution
Fixed Costs + Total Variable Total Revenue - Total Sales Revenue - Total
Costs Variable Costs Variable Costs
Total Contribution (Per Total Variable Cost Profit (Using Contribution)
Unit) Variable Cost Per Unit x Contribution Per Unit x
Selling Price - Variable Quantity Margin Of Safety
Costs Per Unit Number Of Units Sold
Break-Even Point Margin Of Safety Revenue
Fixed Cost/Contribution Per Actual Sales - Break-Even Unit Price x Quantity Sold
Unit Level Of Output
Gross Profit Gross Profit Margin Profit Or Loss
Sales Turnover - Cost Of (Gross Profit/Revenue) x Gross Profit - Expenses +
Goods Sold 100 Other Income
Cost Of Goods Sold
Opening Inventory + Net Profit After Tax Net Book Value
Purchases - Closing Profit Before Tax - Tax Cost - Depreciation
Inventory
Net Assets
Net Current Assets Non-Current Assets + Net Assets
Working Capital Current Assets - (Current Total Assets - Total
Current Assets - Current Liabilities + Long Term Liabilities
Liabilities Liabilities) Equation 2
Equation 1
Capital Employed Balance Sheet Operating Profit
Opening Capital + Profit Of Net Assets = Capital Gross Profit - Expenses
The Year Employed
Average Inventory Straight Line
(Opening Inventory + Sales Turnover Method/Depreciation
Closing Inventory) / 2 Quantity Sold x Selling Price (Historic Value - Residual
Value)/Expected Life
Gross Profit Margin Net Profit Margin Mark-Up
% % %
Gross Profit/Revenue x 100 Net Profit/Revenue x 100 (Gross Profit/Cost Of Sales)
x 100
Return On Capital
Net Profit Margin Employed Current Ratio
% % :1
(Net Profit/Revenue) x 100 (Net Profit Before Interest Current Assets/Current
And Tax/Capital Employed) Liabilities
x 100
Total Cash Inflow - Total Opening Balance + Net Total Revenue
Cash Outflow Cash Inflow - Net Cash Selling Price x Quantity Sold
Outflow
Total Costs Profit Total Contribution
Fixed Costs + Total Variable Total Revenue - Total Sales Revenue - Total
Costs Variable Costs Variable Costs
Total Contribution (Per Total Variable Cost Profit (Using Contribution)
Unit) Variable Cost Per Unit x Contribution Per Unit x
Selling Price - Variable Quantity Margin Of Safety
Costs Per Unit Number Of Units Sold
Break-Even Point Margin Of Safety Revenue
Fixed Cost/Contribution Per Actual Sales - Break-Even Unit Price x Quantity Sold
Unit Level Of Output
Gross Profit Gross Profit Margin Profit Or Loss
Sales Turnover - Cost Of (Gross Profit/Revenue) x Gross Profit - Expenses +
Goods Sold 100 Other Income
Cost Of Goods Sold
Opening Inventory + Net Profit After Tax Net Book Value
Purchases - Closing Profit Before Tax - Tax Cost - Depreciation
Inventory
Net Assets
Net Current Assets Non-Current Assets + Net Assets
Working Capital Current Assets - (Current Total Assets - Total
Current Assets - Current Liabilities + Long Term Liabilities
Liabilities Liabilities) Equation 2
Equation 1
Capital Employed Balance Sheet Operating Profit
Opening Capital + Profit Of Net Assets = Capital Gross Profit - Expenses
The Year Employed
Average Inventory Straight Line
(Opening Inventory + Sales Turnover Method/Depreciation
Closing Inventory) / 2 Quantity Sold x Selling Price (Historic Value - Residual
Value)/Expected Life
Gross Profit Margin Net Profit Margin Mark-Up
% % %
Gross Profit/Revenue x 100 Net Profit/Revenue x 100 (Gross Profit/Cost Of Sales)
x 100
Return On Capital
Net Profit Margin Employed Current Ratio
% % :1
(Net Profit/Revenue) x 100 (Net Profit Before Interest Current Assets/Current
And Tax/Capital Employed) Liabilities
x 100
