Total revenue
Selling price × quantity sold.
TR = price × quantity AQA GCSE 2026
🏢 AQA GCSE Business Studies Formula Sheet
Essential formulas for finance, marketing, operations, and human resources aligned to AQA GCSE Business Studies (8132) specification.
Finance Marketing Operations HR
Our formula sheets are free to download — save this one as PDF for offline revision.
Aligned with the latest 2026 syllabus and board specifications. This sheet is prepared to match your exam board’s official specifications for the 2026 exam series.
Master GCSE Business Studies
This formula sheet covers fundamental business relationships from the AQA GCSE Business Studies specification, helping you calculate costs, profits, ratios, and business metrics.
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Finance metrics
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Ratio calculations
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Operations efficiency
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HR formulas
Revenue, cost & profit
Core financial relationships.
Profit
Revenue minus costs.
Profit = TR − TC Contribution per unit
Selling price minus variable cost per unit.
Contribution = price − variable cost per unit Total contribution
Units sold × contribution per unit.
Total contribution = contribution per unit × quantity Topic Focus
Fixed vs variable
- Fixed costs do not vary with output in the short run; variable costs do.
- Break-even occurs where total contribution equals fixed costs (see below).
Break-even analysis
Output level where neither profit nor loss.
Break-even output
FC fixed costs, contribution per unit.
Break-even units = FC / contribution per unit Break-even revenue
Break-even units × selling price.
Break-even revenue = break-even units × price Margin of safety
Actual sales minus break-even sales.
Margin of safety = actual sales − break-even sales Topic Focus
Charts
- Plot fixed cost line, total cost line, and total revenue line; intersection gives break-even.
- Assumptions: selling price and variable cost per unit constant over range analysed.
Liquidity & profitability ratios
Interpreting performance from accounts.
Gross profit margin
Gross profit as % of revenue.
Gross profit margin = (gross profit / revenue) × 100% Net profit margin
Net profit as % of revenue.
Net profit margin = (net profit / revenue) × 100% Return on capital employed (ROCE)
Operating profit vs capital used.
ROCE = (operating profit / capital employed) × 100% Current ratio
Liquidity.
Current ratio = current assets / current liabilities Acid test (quick ratio)
Excludes stock.
Acid test = (current assets − stock) / current liabilities Topic Focus
Stakeholders
- Compare ratios to previous year or industry benchmark.
- High liquidity may mean idle cash; low liquidity risks insolvency.
Cash flow & investment
Forecasting and simple appraisal.
Net cash flow
Inflows minus outflows in a period.
Net cash flow = cash inflows − cash outflows Closing balance
Opening + net cash flow.
Closing balance = opening balance + net cash flow Payback period (simple)
Time to recover initial cost.
Payback ≈ initial cost / annual cash inflow (even cash flows) Topic Focus
Investment
- Payback ignores cash flows after payback; NPV is stronger when discounting is introduced at A level.
- Cash flow ≠ profit (non-cash items and timing differ).
How to Use This Formula Sheet
Boost your Cambridge exam confidence with these proven study strategies from our tutoring experts.
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Show Your Working
Always show calculations step-by-step. Include units (currency, percentages) and state assumptions clearly.
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Interpret Ratios
Don't just calculate ratios—explain what they mean for the business and suggest improvements where appropriate.
Formula sheet FAQ
Quick answers about this free PDF, how to use it for exam revision, and how it relates to your official syllabus.
Is the AQA GCSE Business Studies Formula Sheet 2026 free to download as a PDF?
Yes. This Tutopiya formula sheet is free to use and you can download it as a PDF from this page for offline revision. There is no payment or account required for the PDF download.
What Business Studies topics and equations does this formula sheet cover?
This page groups key Business Studies formulas in one place for revision. Essential AQA GCSE Business Studies formulas covering finance, marketing, operations, and human resources for UK GCSE students (8132). Always cross-check with your official syllabus and past papers for your exam session.
Can I use this instead of the official exam formula booklet in the exam?
No. In the exam you must follow only what your exam board allows in the hall—usually the official formula booklet or data sheet where provided. This page is a revision and teaching aid, not a replacement for board-issued materials.
Who is this formula sheet for (Secondary Education)?
It is written for students preparing for assessments at Secondary Education in Business Studies, including classroom revision, homework support, and independent study. Teachers and tutors can also share it as a quick reference.
How should I revise with this formula sheet?
Work through past paper questions, quote the correct formula before substituting values, and check units and notation every time. Pair this sheet with timed practice and mark schemes so you see how examiners expect working to be set out.
Where can I get more help with Business Studies revision?
Explore Tutopiya’s study tools, past paper finder, and revision checklists linked from our tools hub, or book a trial lesson with a subject specialist for personalised support alongside this formula reference.
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Formulas align with AQA GCSE Business Studies specification (8132) for UK students.
Always show your working, include units, and interpret results in business context.