Combined Leverage; Combined Leverage Fields; Calculation Formulas - Casio CLASSPAD 330 3.04 User Manual

15-15 Combined Leverage

Combined Leverage lets you calculate the combined effects of operation and financial
leverages.
Combined Leverage Field
The following fields appear on the Combined Leverage calculation page.
Field
SAL Amount obtained from sales
VC Variable cost for this level of production
FC Fixed costs
INT Interest to be paid to bondholders
DCL Degree of combined leverage
Example
Calculate the Combined Leverage ([DCL]) for a company with variable costs ([VC]) of
$6,000, fixed costs ([FC]) of $2,000, and sales ([SAL]) of $12,000, of which $1,000 is paid to
bondholders ([INT]).
• You can also calculate variable costs ([VC]), fixed costs ([FC]), sales ([SAL]), or the amount
or paid to bondholders ([INT]) by inputting the other four values and tapping the button for
the result you want.
Calculation Formula
DCL
=
15-15-1
Combined Leverage
SAL VC
–
SAL VC FC ITR
– – –
De cription
20060301