Page 2 :
Handwritten Notes hy, , Paper 1 Paper 2, (Management), Soft Copy = 100 = 300, Hard Copy = 150 = 450, , Call or Whatsapp for Notes : 7627096162, , Note : Paper | includes 7 units except Comprehensions, Numerical Reasoning, and Data Interpretation because these units are practice based and theoretical, part of these units is covered in notes., , For hard copies postal/courier charges are separate.

Page 3 :
Financial Breakeven Point ty., , A breakeven point is when a company is making no profit, no loss, or it is a threshold beyond which, the company starts to make a profit. Financial Breakeven is also a similar concept but uses a different, measure to arrive at that point, , It is a point defining the level before the EBIT (earings before interest and tax) at which the earnings, per share of the company is cqual to zero. Or, we can say, it is the level of FBIT that equals the fixed, financial costs for the company. such as interest on the debt, preference dividend and more. Or, we can, also call it the minimum EBIT that a company should earn to meet its fixed commitments. Anything, that a company carns beyond this level or point is the profit to the shareholders., , Financial risk related to investing in a company’s stock grows as the breakeven point increases. For, calculating a financial breakeven point, it is mandatory to include Interest expense and dividend on, preference shares. On the other hand, one may or may not include common dividends.

Page 4 :
Financial Breakeven Point Fy, , Tek Valiente TTL it, , camerm font, , Q) Formula for Financial Break Even Analysis : One can express the relationship between EBIT, and net income in the following way:, , Net Income = EBIT x (1- Interest Expense) x (1-Tax rate) — Preferred Dividends, , For the financial break-even point, we need the EBIT that could result in zero net income., Therefore, 0 = EBIT x (1- Interest Expense) x (1- Tax Rate) — Preferred Dividends, Thereby, arranging the above situation, we get, , Financial Breakeven = Preferred Dividends / I- tax rate + Interest Expense

Page 5 :
Financial Breakeven Point tf, , MEANING AND THEORY, , Financial Break Even Point is a point defining the level before, , Tm Financial BEP = Preferred Dividends / 1- tax rate + Interest Expense