Areas to Improve - Calculations

Gross Profit = sales revenue - cost of sales
Net Profit = gross profit - expenses (overheads)
Gross Profit Margin = gross profit/sales revenue x 100
Net Profit Margin = net profit/sales revenue x 100
Total Costs = fixed costs + variable costs
Percentage Change = difference/original x 100
ROCE = fixed assets + investments + current assets
Profit = revenue - cost
Revenue = quantity sold x price

Break Even Point

Contribution = sell price = variable cost
Units needed to break even = fixed cost/contribution
Total Cost = units x variable cost + fixed cost
Total Revenue = sell price x units