A new range of materials aimed at supporting teachers of the Edexcel GCSE (9-1) in Business. This presentation is designed to cover the topic of business calculations. It considers the different types of profit and specifically looks at the concepts of gross and net profit. It then examines the purpose and calculation of both gross and net profit margins and looks at ways of how to improve these ratio values. It concludes with an assessment of average rate of return (ARR) and examines how it is calculated and its usefulness to a business. The pack contains a starter and plenary activities, class activities, knowledge questions, key word definitions and an examination style question, all complete with suggested answers.