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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
Tax es (EBIT)
2 ITR Interest $80,000
3 DFL
Degree of Financial Leverage
1.25