A2 formulae Flashcards

Front

Average cost per unit

Back

Front

% Growth (in units)

Back

Front

% Growth (in value)

Back

Front

Payback period (years)

Back

Front

Average rate of return (%)

Back

Front

Net present value

Back

Front

Capital employed

Back

Capital employed

= total equity + non-current liabilities

(Note: total equity and long-term loans)

Front

Gross profit

Back

Gross profit = Revenue - cost of sales

Front

Operating profit

Back

Operating profit = gross profit - expenses

Front

Gearing ratio

Back