Gross Profit : Sales-Cost of goods sold

Net Profit=Gross Profit - Expenses + income

Capital= Assets-Liabilities

Net Assets = Capital Employed

Gross Profit Margin= (Gross Profit /Sales) x100

Net Profit Margin = (Net Profit / Sales ) x 100

Return on Capital employed = (Profit / Capital Employed) x 100

Current Ratio : Current Assets / Current Liabilities

Quick Acid Test ratio : (Current Assets - Stock ) / Current Liabilities

Working capital = Current assets - Current liabilities

Net assets = Fixed assets + Working capital

Capital employed = Shareholders' funds + long-term liabilities

Break-even point = Total fixed costs/Contribution

Contribution = Selling Price - Variable Costs

Total costs = fixed + variable costs

Shareholders' wealth = Total assets - total liabilities