Break even = Fixed costs / Contribution per unit, Total costs = Fixed costs + Variable costs, Margin of safety = Actual sales - Break even point, Revenue = Units sold x Price per unit, Net cash flow = Total inflow - total outflow, Profit = Total revenue - total costs, Closing balance =  Opening balance + net cash flow, Profit = Revenue - Costs, Gross profit = Revenue - Cost of sales, Net profit = Gross profit - Expenses, Net assets = Current assets - current liabilities, Gross profit margin = Gross profit / sales revenue x 100, Net profit margin = Net profit / sales revenue x 100, Current ratio = Assets / liabilities.

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