Seal of Good Local Governance (SGLG) 2024Final.pptx
Leverages format
1. LEVERAGES
INCOME STATEMENT
PARTICULARS Rs.
Sales XX
Less: Variable Cost XX
CONTRIBUTION XX
Less : Fixed Cost excluding Interest XX
EBIT XX
Less : Interest XX
EBT XX
Less : Tax @ ___ % XX
EAT XX
FORMULAS :-
LEVERAGE FORMULA ANSWER
DOL
Degree of Operating
Leverage
CONTRIBUTION
EBIT
DFL
Degree of Financial
Leverage
EBIT
EBT
DCL
Degree of Combined
Leverage
CONTRIBUTION
EBT
OR
DOL × DFL
Prof. Savita Bodke
Email :- savitashri20@yahoo.in Page 1