Revenue: Quantity sold ×\times Price
Productivity: OutputQuantity of input\frac{\text{Output}}{\text{Quantity of input}}
Labor Productivity: OutputNumber of employees\frac{\text{Output}}{\text{Number of employees}}
Working Capital: Current Assets - Current Liabilities
Capital Employed (or Shareholder's funds): Total Assets - Total Liabilities
Profit: Revenue - Cost of sales
Profit (from Break even graph): Total Revenue - Total Costs or TRTCTR - TC
Total Costs: Fixed Costs ++ Variable Costs or FC+VCFC + VC
Average Cost: Total CostsTotal Number of units produced\frac{\text{Total Costs}}{\text{Total Number of units produced}}
Break even point: Fixed costsContribution per unit\frac{\text{Fixed costs}}{\text{Contribution per unit}} or FCSPVC\frac{FC}{SP - VC}
Contribution per unit: Selling price - Variable costs
Margin of safety: Maximum output - Break even output
Gross profit: Revenue - Cost of sales (or Variable costs)
Gross profit margin: Gross profitRevenue×100\frac{\text{Gross profit}}{\text{Revenue}} \times 100
Net profit: Gross profit - Expenses (or Fixed costs)
Net profit margin: Net profitRevenue×100\frac{\text{Net profit}}{\text{Revenue}} \times 100
Return on Capital Employed: Net profitCapital Invested×100\frac{\text{Net profit}}{\text{Capital Invested}} \times 100
Current ratio: Current AssetsCurrent liabilities\frac{\text{Current Assets}}{\text{Current liabilities}}
Safest ratio is 2:1 or 3:1
Acid Test Ratio (or Quick Ratio): Current AssetsInventory (or Stock)Current Liabilities\frac{\text{Current Assets} - \text{Inventory (or Stock)}}{\text{Current Liabilities}}
Safest ratio is 1.5:1