WGU C214 Finance Formulas
Question and answers 100% correct
2025/2026
DFN - correct answer ✔Projected Total Assets - Projected Total Liabilities - Equity
SGR - correct answer ✔Return on Equity (ROE) * (1-Divident Payout Ratio)
CFO - correct answer ✔NI+DEP+ Decreases or + Increases in Current Assets + Increases or - Decreases
in Current Liabilities
CFI - correct answer ✔Change in PPE + Depreciation
CFF - correct answer ✔Change in Equity + Change in Long Term Debt - Dividends Paid
GGM - correct answer ✔DIV(1+GR)/ER-GR
DOL - correct answer ✔(Sales Revenue - Variable Costs)/Net Income
APY - correct answer ✔(1+r/n)n - 1
CFdiff - correct answer ✔(sales - expenses)-(sales-expenses-depreciation)*tax rate
DFL - correct answer ✔EBIT/EBIT-interest
CFfree - correct answer ✔delta operating cash flow -delta net wkg capital - capital spending (PPE)
Question and answers 100% correct
2025/2026
DFN - correct answer ✔Projected Total Assets - Projected Total Liabilities - Equity
SGR - correct answer ✔Return on Equity (ROE) * (1-Divident Payout Ratio)
CFO - correct answer ✔NI+DEP+ Decreases or + Increases in Current Assets + Increases or - Decreases
in Current Liabilities
CFI - correct answer ✔Change in PPE + Depreciation
CFF - correct answer ✔Change in Equity + Change in Long Term Debt - Dividends Paid
GGM - correct answer ✔DIV(1+GR)/ER-GR
DOL - correct answer ✔(Sales Revenue - Variable Costs)/Net Income
APY - correct answer ✔(1+r/n)n - 1
CFdiff - correct answer ✔(sales - expenses)-(sales-expenses-depreciation)*tax rate
DFL - correct answer ✔EBIT/EBIT-interest
CFfree - correct answer ✔delta operating cash flow -delta net wkg capital - capital spending (PPE)
