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Break Even Output

Fixed Costs ÷ Contribution Per Unit


Selling Price − Variable Cost (Per Unit)

Gross Profit

Sales Revenue − Costs Of Goods Sold

Costs Of Goods Sold

(Opening Stock + Purchases) − Closing Stock

Net Profit

Gross Profit − Expenses

Retained Profit

Net Profit After Tax − Dividends Paid

Current Ratio

Currents Assets ÷ Current Liabilities

Acid Test Ratio

(Current Assets −Stock) ÷ Current Liabilities

Gross Profit Margin

(Gross Profit ÷ Sales Revenue) × 100

Net Profit Margin

(Net Profit ÷ Sales Revenue) × 100

Return On Capital Employed

(Operating Profit ÷ Capital Employed) × 100

Capital Employed

Shareholder's Funds +Long Term Liabilities

Working Capital

Current Assets − Current Liabilities

Net Assets

Fixed Assets + Working Capital

Shareholders' Funds

Total Assets − Total Liabilities

Net Cash Flow

Cash Inflow − Cash Outflow

Closing Bank Balance

A + D

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