Business Studies Formula 0.0 / 5 ? Business StudiesFormulaA2/A-levelEdexcel Created by: trinitysc0ttCreated on: 04-05-22 12:00 percentage change (new-old) / old x 100 1 of 27 current ratio current assets / current liabilities 2 of 27 acid test ratio (current assets - inventory) / current liabilities 3 of 27 working capital current assets - current liabilities 4 of 27 gearing ratio non-current liabilities / capital employed x 100 5 of 27 capital employed non-current liabilities + total equity 6 of 27 total equity retained earnings + share capital 7 of 27 return on capital employed (ROCE) operating profit / capital employed x 100 8 of 27 sales quantity sales revenue / price 9 of 27 sales revenue quantity x price 10 of 27 price sales revenue / quantity 11 of 27 total costs fixed costs + variable costs 12 of 27 total variable costs variable costs per unit x quantity 13 of 27 costs per unit total costs / quantity 14 of 27 contribution per unit selling price - variable cost per unit 15 of 27 total contribution contribution per unit x quantity 16 of 27 break even point fixed costs / contribution per unit 17 of 27 margin of safety max. production per output - break even point 18 of 27 budget budget - actual 19 of 27 simple profit total revenue - total costs or total contribution - total fixed costs 20 of 27 gross profit sales revenue - cost of sales 21 of 27 operating profit gross profit - expenditure 22 of 27 net profit operating profit - any interest payable + tax 23 of 27 gross profit margin gross profit / sales revenue x 200 24 of 27 operating profit margin operating profit / sales revenue x 100 25 of 27 net profit margin net profit / sales revenue x 100 26 of 27 capacity utilisation current output / max. output x 100 27 of 27
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