Casio FC-200V User Guide - Page 90
Degree of Combined Leverage Sub, mode Break-Even Mode 5
UPC - 079767167004
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A Calculation Formula EIT DFL = EIT - ITR EIT : Earnings Before Interest and Taxes (EBIT) ITR : Interest DFL : Degree of Financial Leverage k Degree of Combined Leverage Submode (Break-Even Mode 5) • The Degree of Combined Leverage (DCL) sub-mode lets you calculate the degree of operating leverage (percent change in profit due to a change in sales amount), with interest taken into consideration. A Entering the DCL Sub-mode 1. Press B to enter the Break-Even Mode. 2. Use fc to select "DCL:EXE". 3. Press E. Value Input Screen A Setting Values No. Display Name 1 SAL Sales Amount Values Used in Examples $1,200,000 2 VC Variable Cost $600,000 3 FC 4 ITR Fixed Cost Interest $200,000 $100,000 5 DCL Degree of Combined Leverage 2 E-88
E-88
A
Calculation Formula
EIT
: Earnings Before Interest and Taxes (EBIT)
ITR
: Interest
DFL
: Degree of Financial Leverage
k
Degree of Combined Leverage Sub-
mode (Break-Even Mode 5)
• The Degree of Combined Leverage (DCL) sub-mode lets
you calculate the degree of operating leverage (percent
change in profit due to a change in sales amount), with
interest taken into consideration.
A
Entering the DCL Sub-mode
1. Press
B
to enter the Break-Even Mode.
2. Use
fc
to select
“DCL:EXE”.
3. Press
E
.
Value Input Screen
A
Setting Values
No.
Display
Name
Values Used
in Examples
1
SAL
Sales Amount
$1,200,000
2
VC
Variable Cost
$600,000
3
FC
Fixed Cost
$200,000
4
ITR
Interest
$100,000
5
DCL
Degree of Combined Leverage
2
EIT
–
ITR
DFL
=
EIT