Casio FC-200V User Guide - Page 88
Degree of Financial Leverage Sub, mode Break-Even Mode 4
UPC - 079767167004
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A DOL Sub-mode Financial Calculation Variables (VARS) • Variables SAL, VC, FC, and DOL are used in the DOL sub-mode. • DOL sub-mode variable contents are cleared whenever you change to another mode other than the BEVN Mode sub-modes (BEV, MOS, DOL, DFL, DCL, QTY CONV.). A Calculation Formula SAL - VC DOL = SAL - VC - FC SAL : Sales Amount VC : Variable Cost FC : Fixed Cost DOL : Degree of Operating Leverage k Degree of Financial Leverage Submode (Break-Even Mode 4) • The Degree of Financial Leverage (DFL) sub-mode lets you calculate the influence of interest on earnings before interest and taxes (EBIT). A Entering the DFL Sub-mode 1. Press B to enter the Break-Even Mode. 2. Use fc to select "DFL:EXE". 3. Press E. Value Input Screen A Setting Values No. Display Name Values Used in Examples 1 EIT Earnings Before Interest and Taxes (EBIT) $400,000 2 ITR Interest $80,000 3 DFL Degree of Financial Leverage 1.25 E-86