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business finance formulae

npm

(npm= net profit/sales revenue)x100

gpm

(gpm=gross profit/sales revenue)x100

contribution per unit(break even part one)

cpu=selling price per unit-variable cost per unit

break even (part two)

fixed costs-cpu

average annual profit (ARR part one)

net profit/number of years

ARR

(AAP/initial cost of investment)x100

revenue

selling price x number of units sold

total cost

fixed costs + variable costs

profit or loss

revenue-total costs

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