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Revenue
Selling price x quantity sold
Gross profit
Sales revenue + cost of sales
Cost of sales
Opening inventory + purchases - closing inventory
Total cost
Fixed cost + variable cost
Variable cost
Variable cost per unit x quantity produced
Total fixed cost
Sales revenue - total cost
Net profit
Gross profit - operating expenses
Profit margin
(profit/total revenue) x 100
Break even point
Total fixed cost/ selling price per unit - variable cost per unit
Break even revenue
Break even point x selling price per unit
Capital employed
Total assets - current liabilities
Current ratios
Current assets/ current liabilities
Acid test ratio
Current assets - inventory / current liabilities
Mark up
(Gross profit/ cost of goods sold) x 100
Note 
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