What should be the formula in Degree of Financial Leverage?

$-B\frac{4}{C}4*1$

$=\frac{C\frac{A}{B}4-1}{C\frac{2}{C}B-1}$

$($B$4/$C$41)$:Innic?$-1)$

$=\frac{B\frac{4}{C}4+1}{B\frac{2}{C}2+1}$