Casio FC-200V User Manual

Page 88

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E-86

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

SAL

: Sales Amount

VC

: Variable Cost

FC

: Fixed Cost

DOL

: Degree of Operating Leverage

SAL

VC

FC

DOL

=

SAL

VC

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.

Value Input Screen

A Setting Values

No. Display

Name

Values Used

in Examples

1 EIT

Earnings Before Interest and

$400,000

Taxes (EBIT)

2 ITR

Interest

$80,000

3 DFL

Degree of Financial Leverage

1.25

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