market size = number of units sold x price
market share = sales/total market sales x 100
market growth = change in size of market/original size
%inc = new - old/old x 100
%dec = old - new/new x 100
elasticity = % change in supply/% change in price
PED = % change in quantity demanded/% change in price
YED = % change in quantity demanded/% change in income
gross profit = revenue - cost of sales
operating profit = gross profit - overheads
net profit = operating profit - interest - tax - exceptional items
profit margin = profit/sales revenue x 100
current ratio = current assets/current liabilities
acid test (quick ratio) = current assets - inventories/current liabilities
working capital = current assets - current liabilities
productivity = total output/number of employees
capacity utilisation = current output/maximum output x 100
payback = cash still to be recovered/cash generated in the next year x 12
ARR = average profit/initial cost x 100
capital employed = total equity - non-current liabilities
ROCE = operating profit/capital employed x 100