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Explain which factors determine operative leverage and financial leverage.

Explain which factors determine operative leverage and financial leverage.

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Answer #1

In financial analysis:
Leverage means the influence of one
financial variable over some other related financial variable.

These financial variables can be sales, contribution, variable or fixed costs, Earnings Before Interest and Tax, Earning per share.

operating leverage= Contribution/EBIT
financial leverage= EBIT/EBT

Contribution=sales- variable cost.
EBIT= earnings before interest and tax.
EBT= earnings before tax.

Factors which affect operating leverage are operation fixed costs.
For example: Rent, Manager salary, depreciation etc.

Factors which affect financial leverage are financial fixed costs.
For example: interest on bank loans, preference dividend, interest on debt etc.

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