Selling price - Cost price - Contribution per unit, Fixed Costs / CPU - Breakeven, Actual Sales - Breakeven - Margin of Safety, Opening Stock + Purchases - Closing Stock - Cost of Goods Sold, Revenue - Cost of Sales - Gross Profit, Current assets - Current liabilities - Net Current Assets, Assets - Liabilities - Net Assets, Total equity + non-current liabilities - Capital Employed, Gross Profit / Revenue x 100 - Gross profit margin, Net profit / revenue x 100 - Net profit margin, Gross Profit Margin / Cost of Sales X 100 - Mark-up Margin, Net Profit less interest & Tax / Capital Employed x 100 - Return on Capital Employed, Current assets / Current liabilities - Current ratio, Current assets – inventory / Current - Liquid Capital Ratio, (trade payables /credit purchases ) × 365 - Trade Payables Days, ( trade receivables /credit sales ) × 365 - Trade Receivable Days, opening inventory + closing inventory / 2 - Average Inventory, (average inventory / cost of sales ) × 365 - Inventory Turnover, Quantity X Selling Price - Total Revenue, Quantity X Cost price - Total variable cost,

Formula Level 3 Unit 3

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