Total Revenue
TR total revenue, P price per unit, Q quantity sold.
TR = P × Q AQA GCSE 2025
🏢 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
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.
💰
Finance metrics
📊
Ratio calculations
⚙️
Operations efficiency
🧑🤝🧑
HR formulas
Cost, Revenue & Profit
Understanding business costs, revenue streams, and profitability calculations.
Total Cost
TC total cost, FC fixed costs, VC variable costs.
TC = FC + VC Profit
Total profit from business operations.
Profit = TR − TC Gross Profit
Profit before deducting expenses.
Gross Profit = Sales Revenue − Cost of Sales Net Profit
Profit after all expenses.
Net Profit = Gross Profit − Expenses Break-even Output
FC fixed costs, SP selling price, VC variable cost per unit.
Break-even = FC / (SP − VC) Topic Focus
Cost & Revenue Analysis
- Fixed costs remain constant regardless of output; variable costs change with output.
- Break-even point is where total revenue equals total cost (zero profit).
- Always state currency and time period when presenting financial figures.
Financial Ratios
Key ratios for analyzing business performance and financial health.
Gross Profit Margin
Percentage of sales revenue that is gross profit.
Gross Profit Margin = (Gross Profit / Sales Revenue) × 100% Net Profit Margin
Percentage of sales revenue that is net profit.
Net Profit Margin = (Net Profit / Sales Revenue) × 100% Return on Capital Employed (ROCE)
Measures efficiency of capital usage.
ROCE = (Net Profit / Capital Employed) × 100% Current Ratio
Measures short-term liquidity.
Current Ratio = Current Assets / Current Liabilities Topic Focus
Ratio Interpretation
- Higher profit margins indicate better profitability and pricing power.
- ROCE shows how efficiently the business uses its capital to generate profit.
- Current ratio above 1.5:1 suggests good short-term financial health.
Marketing Metrics
Calculations for market analysis and pricing decisions.
Market Share
Firm's proportion of total market sales.
Market Share = (Firm's Sales / Total Market Sales) × 100% Mark-up
Percentage added to cost to determine selling price.
Mark-up = ((Selling Price − Cost) / Cost) × 100% Topic Focus
Market Analysis
- Market share indicates competitive position within the industry.
- Mark-up and margin are different: mark-up is based on cost, margin is based on selling price.
How to Use This Formula Sheet
Boost your Cambridge exam confidence with these proven study strategies from our tutoring experts.
📝
Show Your Working
Always show calculations step-by-step. Include units (currency, percentages) and state assumptions clearly.
📊
Interpret Ratios
Don't just calculate ratios—explain what they mean for the business and suggest improvements where appropriate.
Excel in AQA GCSE Business Studies
Master business calculations with expert GCSE tutors who help you understand financial concepts and apply formulas confidently.
Formulas align with AQA GCSE Business Studies specification (8132) for UK students.
Always show your working, include units, and interpret results in business context.