Economic Benefit

- Finance Expenses
= Gross Profit
- Tax
= Net Benefit

• Economic profitability (ROA): (Economic Benefit / Total Assets) x 100 → MG x Turnover

=
((Economic Benefit / Sales) x 100) x (Sales / Assets)

• Financial Profitability (ROE): (Net Profit / OE) x 100

• Shareholder Profitability: (Dividend per share / Acquisition Price) x 100

Dividend per share= Divide unit / number share

• Long Term Solvency: Assest / Liability (2)

• Maximun Indebtedness:
• Short Term Solvency: Current Assets / Current Liabilities (2)
• Liquidity: (Current Assets – Inventories) / Current Liabilities (0.8 - 1)
• Treasure: (Cash and Marketable securities) / Current Liabilities (0.1 – 0.2)
• Financial Autonomy: OE / (Assets or OE and Liabilities) (0.5)
• Financial Dependency: Liabilities / Assets or OE and Liabilities (0.5)

• Net Profit: Gross Profit – Tax

• Gross Profit: Economic Benefit – Finance Expenses

• Break–even: Fixed Cost / Contribution Margin

Contribution Margin= revence per unit – variable cost per unit

• Operating Leverage:
• Degree Financial Leverage: Enocomic Benefit / (Economic Benefit – interest)
• Financial Profitability: Economic Benefit + Liability (Economic Profitability - interest)

Income: p x q
- Cost: Fixed Cost andvariable
= Economic Benefit
- Financial Expenses
= Gross Profit
- Tax
= Net Benefit