P/V ratio =

The correct answer is: A. $\frac{{{\text{S}} – {\text{V}}}}{{\text{S}}}$

The P/V ratio is a measure of a company’s profitability. It is calculated by dividing the company’s profit by its sales. The higher the P/V ratio, the more profitable the company is.

The P/V ratio can be used to compare the profitability of different companies in the same industry. It can also be used to track a company’s profitability over time.

The P/V ratio is a useful tool for investors, but it is important to remember that it is just one measure of a company’s profitability. Other factors, such as a company’s debt load and its return on investment, should also be considered when evaluating a company’s financial health.

Here is a brief explanation of each option:

• Option A: $\frac{{{\text{S}} – {\text{V}}}}{{\text{S}}}$ is the correct answer. This is the formula for the P/V ratio.
• Option B: $\frac{{{\text{S}} – {\text{V}}}}{{\text{S}}} \times {{\text{F}}_{\text{c}}}$ is not the correct answer. This formula includes the fixed cost, which is not necessary to calculate the P/V ratio.
• Option C: $\frac{{{\text{S}} – {\text{V}}}}{{\text{S}}} \times 100$ is not the correct answer. This formula converts the P/V ratio into a percentage, which is not necessary.
• Option D: $\frac{{{\text{Profit}}}}{{{\text{Sales}}}} \times 100$ is not the correct answer. This formula is for the profit margin, which is a different measure of profitability than the P/V ratio.