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victular

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › victular

  • This topic has 1 reply, 2 voices, and was last updated 2 years ago by P2-D2.
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  • October 30, 2022 at 12:36 pm #670313
    accaamnaacca
    Participant
    • Topics: 16
    • Replies: 8
    • ☆

    i cant seem to understand the calculation for PBIT part in ROCE formula. can you explain (1,400 + 590) .

    if we start from gp we will subtract operating expense and what else? why should be subtract only overdraft?
    what about loan?

    October 30, 2022 at 4:46 pm #670321
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7163
    • ☆☆☆☆☆

    Hi,

    Is the PBIT not the profit before tax (PBT) figure which is then adjusted for the finance costs to then get back to PBIT?

    It is usually far easier in exam questions to work backwards from PBT to calculate the PBIT than to work from gross profit and deduct the expenses/costs.

    Thanks

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