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Net Cash Flow
Total Cash Inflow - Total Cash Outflow
Closing Balance
Opening Balance + Net Cash Flow
Total Revenue
Selling Price X Quantity Sold
Total Costs
Fixed Cost + Total Variable Costs
Profit
Total Revenue - Total Costs
Total Contribution
Sales Revenue - Total Variable Costs
Contribution (Per Unit)
Selling Price - Variable Cost (per unit)
Profit (Using Contribution)
Contribution Per Unit x Margin of Safety
Break-Even Output
Total Fixed Costs / Unit Contribution
Margin of Safety
Actual Sales - Break-Even Level of Output
Revenue
Unit Price X Quantity Sold
Gross Profit
Sales Revenue - Cost of Goods Sold
Cost of Goods Sold
Opening Inventory + Purchases - Closing Inventory
Profit/Loss of the Year
Gross Profit - Expenses + Other Income
Net Book Value
Cost - Depreciation
Net Current Assets
Current Assets - Current Liabilities
Net Assets
Non-Current Assets + Net Current Assets - Long Term Liabilities
Capital Employed
Opening Capital + Profit of the Year less drawings
Balance Sheet
Net Assets = Capital Employed
Gross Profit Margin
Gross Profit / Revenue x 100
Mark-Up
Gross Profit/Cost of Sales x 100
Profit Margin
Profit/Revenue x 100
Return on Capital Employed
Profit/Capital Employed x 100
Current Ratio
Current Assets/ Current Liabilities
Liquid Capital Ratio
Current Assets - Inventory/ Current Liabilities
Trade Receivable Days
Trade Receivables/Credit Sales x 365
Trade Payable Days
Trade Payables/Credit Purchases x 365
Average Inventory Turnover
Average Inventory /Cost of Sales x 365
