CAIIB ABM(A,C) & ABFM(B,C) by Priyanshu Maheshwari
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🔍 CAIIB ABFM Exam Analysis – Shift 2
Dec 2025 | Paper review, question trends & score analysis
🎙 Priyanshu Sir & Suprabha Ma’am

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A company manufactures and sells trucks. The following information is available:

Units sold: 1,400 trucks

Selling price per unit: ₹250

Variable cost per unit: ₹100

Fixed operating cost: ₹75,000

Required:
Calculate the Degree of Operating Leverage (DOL) of the company at the given level of sales. Answer - 1.56
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A company provides the following information:

Sales: ₹20,00,000

Variable Cost: ₹14,00,000

Fixed Cost: ₹3,00,000

Debt: ₹4,00,000

Rate of Interest: 8%

Based on the above information, what is the Degree of Combined Leverage (DCL) of the company?

a) 1.56
b) 2.00
c) 2.23
d) 3.00
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