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Formula: $\text{Sell-Through Rate} = \left(\frac{\text{Units Sold}}{\text{Units Received}}\right) \times 100$ Example: If you received 300 units and sold 250, the sell-through rate is $\left(\frac{250}{300}\right) \times 100 = 83.33\%$.

Formula: $\text{Stock Turnover Rate} = \frac{\text{Sales}}{\text{Average Stock}}$ Example: If annual sales are $100,000 and average stock is$20,000, turnover rate is $\frac{100,000}{20,000} = 5$ times per year.

Formula: $\text{ROA} = \left(\frac{\text{Net Income}}{\text{Total Assets}}\right) \times 100$ Example: If net income is $22,000 and total assets are$110,000, ROA is $\left(\frac{22,000}{110,000}\right) \times 100 = 20\%$.

Formula: $\text{Gross Margin} = \text{Sales Revenue} - \text{COGS}$ Example: If sales revenue is $200,000 and COGS is$125,000, gross margin is $200,000 -$125,000 = $75,000.$

Formula: $\text{ROE} = \left(\frac{\text{Net Income}}{\text{Shareholder's Equity}}\right) \times 100$ Example: If net income is $18,000 and shareholder's equity is$90,000, ROE is $\left(\frac{18,000}{90,000}\right) \times 100 = 20\%$.

Formula: $\text{Markup Percentage} = \left(\frac{\text{Selling Price} - \text{Cost}}{\text{Cost}}\right) \times 100$ Example: If an item costs $20 and sells for$50, the markup percentage is $\left(\frac{50 - 20}{20}\right) \times 100 = 150\%$.

Formula: $\text{Current Ratio} = \frac{\text{Current Assets}}{\text{Current Liabilities}}$ Example: If current assets are $100,000 and current liabilities are$50,000, the current ratio is $\frac{100,000}{50,000} = 2$.

Formula: $\text{Break-Even Point} = \frac{\text{Fixed Costs}}{\text{Price per Unit} - \text{Variable Cost per Unit}}$ Example: If fixed costs are $2,000, price per unit is$50, and variable cost per unit is $30, the break-even point is$\frac{2000}{50 - 30} = 100$units.$

Formula: $\text{Gross Margin Percentage} = \left(\frac{\text{Gross Margin}}{\text{Sales Revenue}}\right) \times 100$ Example: If gross margin is $75,000 and sales revenue is$200,000, gross margin percentage is $\left(\frac{75,000}{200,000}\right) \times 100 = 37.5\%$.

Formula: $\text{GMROI} = \frac{\text{Gross Margin}}{\text{Average Inventory Cost}}$ Example: If gross margin is $50,000 and average inventory cost is$20,000, GMROI is $\frac{50,000}{20,000} = 2.5$.

Formula: $\text{CM} = \text{Price per Unit} - \text{Variable Cost per Unit}$ Example: If price per unit is $100 and variable cost per unit is$65, CM is $100 -$65 = $35 per unit.$

Formula: $\text{Net Profit Margin} = \left(\frac{\text{Net Income}}{\text{Sales Revenue}}\right) \times 100$ Example: If net income is $30,000 and sales revenue is$200,000, net profit margin is $\left(\frac{30,000}{200,000}\right) \times 100 = 15\%$.

Formula: $\text{Operating Profit Margin} = \left(\frac{\text{Operating Income}}{\text{Sales Revenue}}\right) \times 100$ Example: If operating income is $40,000 and sales revenue is$200,000, operating profit margin is $\left(\frac{40,000}{200,000}\right) \times 100 = 20\%$.

Formula: $\text{P/E Ratio} = \frac{\text{Market Price per Share}}{\text{Earnings per Share (EPS)}}$ Example: If the market price per share is $50 and EPS is$5, P/E Ratio is $\frac{50}{5} = 10$.

Formula: $\text{Retail Price} = \text{Cost} + (\text{Markup Percentage} \times \text{Cost})$ Example: If a dress costs $25 and the markup percentage is 60$25 + (0.60 \times 25) = $40.$

Formula: $\text{DSI} = \frac{\text{Average Inventory}}{\text{COGS per Day}}$ Example: If average inventory is $10,000 and daily COGS is$200, DSI is $\frac{10,000}{200} = 50$ days.

Formula: $\text{IMU} = \frac{\text{Retail Price} - \text{Cost of Goods Sold (COGS)}}{\text{Retail Price}} \times 100$ Example: If retail price is $60 and COGS is$35, IMU is $\frac{60 - 35}{60} \times 100 = 41.67\%$.

Formula: $\text{Average Inventory} = \frac{\text{Beginning Inventory} + \text{Ending Inventory}}{2}$ Example: If beginning inventory is $5,000 and ending inventory is$7,000, average inventory is $\frac{5,000 + 7,000}{2} =$6,000.

Formula: $\text{Break-Even Point} = \frac{\text{Fixed Costs}}{1 - \text{Variable Cost Ratio}}$ Example: If fixed costs are $5,000 and variable cost ratio is 0.40, break-even point is$\frac{5,000}{1 - 0.40} = $8,333.33.$

Formula: $\text{CM Ratio} = \frac{\text{CM per Unit}}{\text{Price per Unit}} \times 100$ Example: If CM per unit is $35 and price per unit is$100, CM ratio is $\frac{35}{100} \times 100 = 35\%$.