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Financial gearing refers to the variability of returns caused by debt interest, and therefore financial risk is often measured by the debt to equity ratio. Operating gearing refers to the variability of returns caused by the fixed costs of the business operation, and therefore business risk is best measured by which of the following? A. Contribution to PBIT. B. Sales to fixed costs. C. PBIT to Interest, tax and dividends. D. Operating profit to sales. |