| Sales Revenue |
Quantity Sold * Selling Price |
| Gross Profit Margin |
(Gross Profit / Sales Revenue)*100 |
| Net Profit Margin |
Net profit before interest and tax / Sales revenue x 100 |
| Return on Capital Employed (ROCE) |
Net profit before interest and tax / Capital employed |
| Current Ratio |
Current assets / Current liabilities |
| Acid Test Ratio/Quick Ratio |
Current assets less stocks / Current Liabilities |
| Payback Period |
Cost of Investment / Contribution per Month (Selling price - VC) |
| Average Rate of Return |
• (Total returns - Capital Cost) / years of use/capital cost * 100 |
| • Average annual profit/Initial Investment Cost *100 |
|
| Net Present Value |
• The sum of the present value - Cost of Investment |
| • NPV = All discounted values of future net cash flow added up - Cost of Investment |
|
| Cost of Sales |
(Opening stock + purchases - Closing Stock) |
| Percentage of Sales Rev can also be given. |
|
| Depreciation |
Cost - Scrap Value / T. Years |