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Sales Increase
The rise in the quantity or revenue of products sold by a company over a specific period.
Margin of Safety
The difference between actual or expected sales and sales at the break-even point, indicating how much sales can fall before a business incurs a loss.
Break-even Point
The level of sales at which profit is zero.
Degree of Operating Leverage
A ratio that measures how a percentage change in sales will affect profits, highlighting the impact of fixed costs on earnings.
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