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Table 4.
The results of applying breakeven analysis formulas
| Index | Accrual method | Cash method |
|---|---|---|
| Revenues, RUB, in thousands. | 432 192 | 384 242 |
| Variable costs, RUB, in thousands. | 322 062 | 306 256 |
| Variable costs per unit of output, RUB, in thousands. | 4.77 | 4.56 |
| Marginal income, RUB, in thousands. | 110 130 | 77 986 |
| Marginal income per unit, RUB, in thousands. | 1.33 | 1.15 |
| Fixed costs, RUB, in thousands. | 92 750 | 73 126 |
| Profit from sales, RUB, in thousands. | 17 380 | 4 860 |
| Profit margin ratio MD / V | 0.25 | 0.2 |
| Profitability threshold, c | 61754 | 64713 |
| Revenue at the breakeven point, RUB, in thousands. | 395 226 | 368 217 |
| The stock of financial strength, c. | 5 800 | 2 841 |
| Stock of financial strength, RUB, in thousands. | 36 966 | 16 025 |
| The impact of the operating leverage. | 6.34 | 16.05 |
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