Formulas and Ratios for D366 OA Question and answers already passed 2025/2026

Formulas and Ratios for
D366 OA Question and
answers already passed
2025/2026 EBIT = Revenue - Operating Expenses
EBIT (earnings before
interest and taxes)
EBITDA = EBIT + Depreciation + Amortization
1. EBITDA (earnings before
interest, tax, depreciation and
amortization)

2. EV (enterprise value) EV = MC + TD - C&CE

3. MC (market capitalization) MC = MPPS x NOSO

4. EBIT / EV EBIT / EV = EBIT / EV

5. EPS Ratio (earnings per share) EPS = (NI - DOPS) / AOS

6. PE Ratio (price to earnings) PE = MPPS / EPS

7. PEG Ratio (price to PEG = PE / Annual EPS Growth Rate
earnings to growth)

8. HCI Ratio (higher capital intensity) HCI = ATA / Revenue

9. CE Ratio (capital employed) CE = TA - CL

10. ROCE (return on capital employed) ROCE = (EBIT / CE) x 100

11. ROA (return on assets) ROA = NI / TA

12. ROE (return on equity) ROE = NI / SE

13. PVA (present value adjustment) PVA = Actual - Previously Assumed

14. DA (Discounted Adjustment) DA = PVA x PV Factor

15. VE Ratio (value earnings) VE = EV / Earnings x 100

17 Earning Earnings =
. s 1/ NI
3