Operating Flowchart Login Email Address* Password* Login Remember me Lost your password? Each element in the Operating Flowchart below launches a learning module. You are free to select any module. However, it is recommended that you follow the logical flow so that you benefit from the optimum learning sequence. Launch Sales Module Launch Gross Profit Module Launch Cost of Sales Module Launch Overheads Module Launch PBIT Module Launch Profitability Module Launch Interest Effect Module Launch Sales Module Launch RONA Module Launch Opening Leverage Module Launch Opening ROE Module Launch Retention Module Launch Sustainable Growth Module Launch Current Assets Module Launch Fixed Assets Module Launch Net Assets Module Launch Activity Module Launch Tax Effect Module Launch Current Liabilities Module Launch Working Capital Module Course Information Operating Flowchart Modules Sales Cost of sales Gross profit Overheads PBIT Profitability % Current assets Current liabilities Fixed assets Working capital Net assets Activity RONA % Interest effect Opening leverage Tax effect ROE% and leverage Retention Sustainable growth %