C.V.P Analysis

The CS ratio is measuring the rate at which the contribution increases with sales (and is the angle of the contribution line).
The PV ratio is measuring the rate at which the profit increases with the sales (and is the angle of the profit line on the PV chart).
Both rates of increase are the same.

Consider this: suppose the revenue is 100, the contribution is 40, the fixed overheads are 10. So the profit is 30.

If the sales volume goes up by 10%, the revenue goes to 110, the contribution goes to 44, the fixed overheads stay at 10. So the profit goes up to 34.

So the increase in the contribution is 4, the increase in the profit is 4, so the increase in both is 4/10 of 0.4 (40%).

However, you cannot be asked to explain this in the exam. Just remember that effectively they both mean the same thing.

I really cannot think of a way of elaborating more (especially because of what I wrote in my last sentence – it really would be wasting both your time and my time 🙂 )