Current status (euro or %)	Sales amount + 10 %	Price (+ 10 %)	Variable costs (- 10 %)	Fixed costs (-10 %)
Revenues	5000
Variable costs	3000
Gross margin	2000
Fixed costs	1600
Profit	400
Gross margin %	40 %
Critical point	4000
Safety margin %	20 %

Sensitivity analysis example. All four parameters are improved, one at a time, with 10 %. Calculate effect on profitability by using gross margin calculation key ratios