Qo= F/ (P-v)
42
P 1300
v 850
F 45000
Qo 100
Qo càng lớn thì risky càng cao
như Mega Sport và Fitness co
a) Qo
b) Q'o
c) Q''o
d) increase in F -> increase Qo
Increase in P -> decrease Qo
a) EBIT= sales - Total Cost= Sale
b) EBIT sales 10000 chair
EBIT sales 14000 chair
c) % change in unit sold
% change in EBIT sale
d) change in sale positive to cha
a) Qo
b) sales
EBIT
c) % changes i
% changes
d) DOL = % changes in EBIT / %
EPS = (EBIT - Interest - Taxes
EBIT
a) 130000
b) 95000
c) 73800
Earning per share( Earning aft
a) EBIT
75000
99500
b) DFL = % change in EPS / % ch
EBIT
75000
99500
c) The meaning of The Plastic C
Qo= F/ (P-v)
1450 1200
750 700
55000 50000
79 100
Qo càng lớn thì risky càng cao
như Mega Sport và Fitness corporation thì bán 100 sp mới hòa vốn, trong khi Sport enterprise bán 79 sp đã hòa vốn rồi
20000
22000
16000
increase in F -> increase Qo
Increase in P -> decrease Qo
EBIT= sales - Total Cost= Sales - (F + v)
97,000
EBIT sales 10000 chair 77,000
EBIT sales 14000 chair 117,000
% change in unit sold -17%
17%
% change in EBIT sale -21%
21%
change in sale positive to change in EBIT When quantity decrease by 16.7%, EBIT decrease by 20.62%. And quantity increase by 16.7%
So when quantity change by 1% => EBIT change = 20.62%/16.7%=1.23%
Túm lại, 1% change in quantity changes EBIT by 1.23%
255
260 300 340
75 675 1,275
-13% 0% 13%
-89% 0% 89%
DOL = % changes in EBIT / % changes in Sales
6.67 6.67
EPS = (EBIT - Interest - Taxes - Preferred stock dividends) / shares outstanding
Interest EBT Taxes Preferred stock divide EPS
7000 123000 49200 22500 9
7000 88000 35200 22500 5
7000 66800 26720 22500 3
Earning per share( Earning after taxes/ Number of common stock)
interest EBT Tax Number of common stEPS
22500 52500 21000 3500 9
22500 77000 30800 3500 13.2
DFL = % change in EPS / % change in EBIT
%changeEB%changeEPDFL
33% 47% 1.4
The meaning of The Plastic Corporation's DFL is that 1% incrase in EPS is associated with 2.38 times increase in EBIT.
d quantity increase by 16.7%, EBIT increase 20.62%. => 16.7% change in quantity = 20.62% change in EBIT.
