Profit/Volume Ratio (P/V-Ratio or C/S Ratio):
The Profit/Volume ratio, which is also called the “Contribution ratio” or marginal ratio, expresses the relation of contribution to sales and be expressed in the following manner –
$$\frac PV\;ratio\;=\;\frac{Contribution}{Sales}\;or\;\frac CS$$
$$or,\;\frac PV\;ratio\;=\;\frac{S-V}S$$
$$or,\;\frac PV\;Ratio\;=\;\frac{\;(F\pm P)}S$$
$$or,\;\frac PV\;Ratio\;=\;\frac{(Change\;in\;Profit\;or\;Contribution)}{(Change\;in\;Sales)}$$