japan stock exchange

it will come under leveraged buyout (LBO).

Revenue that is considered a liability until it becomes 
relevant to the business at hand, such as a payment 
received for work that has not yet been performed. opposite 
of deferred charge.

BEP=break even point.....
   and formula.... fixed cost
                   ----------X100
                   p/v ratio
                  
In economics, specifically cost accounting, the break-even 
point (BEP) is the point at which cost or expenses and 
revenue are equal: there is no net loss or gain, and one 
has "broken even". Therefore has not made a profit or a loss

formula is same as above 
BREAK EVEN POINT ON SALES - IT IS A POINT WHERE TOTAL 
SALES=TOTAL COST IT IS A SITUATION WHERE COMPANY IS IN A 
POSITION OF NO PROFIT AND NO LOSS. AT THIS POINT COMPANY 
RECOVERED ITS FIXED COST.

BREAK EVEN POINT IN UNIT :- MEANS HOW MUCH UNIT WE PRODUCE 
AND SALE TO GET BREAK EVEN