Operating profit:

G-E=Ο
where: G=gross profit
E=expenses
O=operating profit

Payback ratio:

I÷C=R
where: I=initial cash investment
C=net cash flow per year
R=payback ratio

Percent of expense variance:

V÷Β=P
where: V=year-to-date variance (favorable or unfavorable)
B=year-to-date budget
P=percent of expense variance

Percent of the total:

V÷T=P
where: V=value
T=total
P=percent of the total

Percentage change:

( N-O )÷Ο=P
where: N=new base value
O=old base value
P=percentage change

Percentage Conversion to Decimal:

a )decimalshift:r.0%=0.0rdecimal b )divideby100:r÷100=D

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