Accounting Calculators

Apply a series of trade discounts sequentially and calculate the equivalent single discount rate. Each discount applies to the price after earlier discounts.

Compare actual costs with a budget flexed to actual activity, rather than with a budget for a different output level.

Blend equity and after-tax debt costs using their market-value weights in a simplified two-source capital structure.

Express earnings per share as a percentage of the share price. For positive consistent earnings it is the reciprocal of the corresponding price/earnings ratio.

Build an accelerated depreciation schedule using twice the straight-line rate on opening carrying amount, capped at residual value.

Bridge net income to a simplified operating cash-flow total using net reconciliation adjustments and working-capital movements. Negative changes represent decreases.

Estimate a required equity return from a risk-free rate, a market-risk premium and an equity beta under the CAPM framework.

Determine required revenue from a contribution margin ratio rather than from contribution per unit. This is useful when planning in sales values.

Allocate more depreciation to earlier years using declining fractions of the same depreciable amount. The denominator is the sum of the useful-life year numbers.

Estimate cash remaining after operating cash flow funds the supplied cash capital expenditure. This is a common simple free-cash-flow definition.