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E-88
A Calculation Formula
EIT
: Earnings Before Interest and Taxes (EBIT)
ITR : Interest
DFL : Degree of Financial Leverage
k Degree of Combined Leverage Sub-
mode (Break-Even Mode 5)
• The Degree of Combined Leverage (DCL) sub-mode lets
you calculate the degree of operating leverage (percent
change in profit due to a change in sales amount), with
interest taken into consideration.
A Entering the DCL Sub-mode
1. Press B to enter the Break-Even Mode.
2. Use fc to select
“DCL:EXE”.
3. Press E.
Value Input Screen
A Setting Values
No. Display Name
Values Used
in Examples
1 SAL Sales Amount $1,200,000
2 VC Variable Cost $600,000
3 FC Fixed Cost $200,000
4 ITR Interest $100,000
5 DCL
Degree of Combined Leverage
2
EIT – ITR
DFL
=
EIT