Kdegree Of Financial Leverage Sub-Mode (Break-Even Mode 4) - Casio FC-100V User Manual

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
DOL
=
SAL
SAL
: Sales Amount
VC
: Variable Cost
FC
: Fixed Cost
DOL
: Degree of Operating Leverage
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.
A Setting Values
No. Display
1 EIT
2 ITR
3 DFL
SAL VC
–
VC FC
– –
Value Input Screen
Earnings Before Interest and
Taxes (EBIT)
Interest
Degree of Financial Leverage
Name
E-86
Values Used
in Examples
$400,000
$80,000
1.25