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What is Leverage? LT 5-2 Leverage is using fixed costs to magnify the potential return to a firm 2 types of fixed costs: fixed operating costs = rent, amortization fixed financial costs = interest costs from debt Table 5-2 Volume-cost-profit analysis: Leveraged firm Total Operating Units Variable Fixed Total Total Income Sold Costs Costs Costs Revenue (loss) 0 0 60,000 60,000 0 (60,000) 20,000 16,000 60,000 76,000 40,000 (36,000) 40,000 32,000 60,000 92,000 80,000 (12,000) 50,000 40,000 60,000 100,000 100,000 0 60,000 48,000 60,000 108,000 120,000 12,000 80,000 64,000 60,000 124,000 160,000 36,000 100,000 80,000 60,000 140,000 200,000 60,000 $ $ $ $ $ PPT 5-2 PPT 5-1 Figure 5-1 Break-even chart: Leveraged firm Revenues and costs ($ thousands) 200 160 120 100 80 60 40 20 40 50 60 80 100 120 Total Revenue Total costs Variable costs Fixed costs Profit BE Loss Units produced and sold (thousands) Fixed costs ($60,000) Price ($2) Variable costs per unit ($0.80) Break-Even Analysis The break-even point is at 50,000 units, where the total costs and total revenue lines intersect Units = 50,000 . Total Variable Fixed Costs Total Costs Total Revenue Operating Income Costs (TVC) (FC) (TC) (TR) (loss) (50,000 X $0.80) (50,000 X $2) $40,000 $60,000 $100,000 $100,000 0 Break-Even Analysis (cont’d) The break-even point can also be calculated by: Fixed costs = Fixed costs = FC
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