Financial formulas

Future value (compound interest)

VF = C × (1 + r)ⁿ

Simple interest

I = C × r × n

Future value of regular contributions

VF = A × ((1 + r)ⁿ − 1) ÷ r

Present value

VA = VF ÷ (1 + r)ⁿ

Effective annual rate from the nominal rate

TAE = (1 + i ÷ m)ᵐ − 1

Real return (after inflation)

rᵣ = (1 + r) ÷ (1 + π) − 1

Annualized return (CAGR)

CAGR = (VF ÷ VI)^(1 ÷ n) − 1

Rule of 72

Años ≈ 72 ÷ (r × 100)

Savings rate

Tasa de ahorro = (I − G) ÷ I

Emergency fund

Fondo = G × m

Net worth

PN = Activos − Deudas

Loan payment (amortizing loan)

Cuota = P × i ÷ (1 − (1 + i)^−n)

Loan-to-value (LTV)

LTV = Préstamo ÷ Valor

Margin on price

Margen = (P − C) ÷ P

Markup on cost

Recargo = (P − C) ÷ C

Price for a target margin

P = C ÷ (1 − m)

Break-even point in units

Q = CF ÷ (P − CV)

Break-even point in sales

Ventas = CF ÷ MC%

Contribution margin

MC% = (P − CV) ÷ P

Margin of safety

MS = (V − Ve) ÷ V

Full unit cost

CU = CV + CF ÷ Q

Remove tax included in a price

Base = Total ÷ (1 + t)

ROI (return on investment)

ROI = (G − I) ÷ I

NPV with constant cash flows

VAN = −I + F × (1 − (1 + r)^−n) ÷ r

Simple payback period

Plazo = I ÷ F

ROAS

ROAS = Ventas ÷ Gasto

Break-even ROAS

ROAS mínimo = 1 ÷ MC%

CAC payback

Meses = CAC ÷ (Cuota − Coste de servir)

Cash runway

Runway = Caja ÷ (Pagos − Cobros)

Days sales outstanding

Días de cobro = Clientes ÷ Ventas × 365

Cash conversion cycle

Ciclo = Días de inventario + Días de cobro − Días de pago

Reorder point

PP = d × L + SS

Current ratio

Liquidez = AC ÷ PC

Quick ratio

Prueba ácida = (AC − Existencias) ÷ PC

ROE (return on equity)

ROE = Beneficio ÷ Fondos propios