| List I Formula | List II Term/Item | ||
| A. | Current liiabilities - working capital | I. | Capital Employed |
| B. | Shareholders Fund - Debts | II. | Operating Cost |
| C. | Operating Expenses - Cost of Revenue from operation | III. | Current Assets |
| D. | Net Profit - Non Operating Expenses (-) Non Operating Inccentive | IV. | Operating Profit |