Casio FC-200V User Guide - Page 88

Degree of Financial Leverage Sub, mode Break-Even Mode 4

Page 88 highlights

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

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E-86
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
:
Sales Amount
VC
:
Variable Cost
FC
:
Fixed Cost
DOL
:
Degree of Operating Leverage
SAL
VC
FC
DOL
=
SAL
VC
k
Degree of Financial Leverage Sub-
mode (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
$400,000
Taxes (EBIT)
2
ITR
Interest
$80,000
3
DFL
Degree of Financial Leverage
1.25