1, gross profit margin.
(l) Definition of gross profit margin. Gross profit margin of sales is the percentage of gross profit in sales revenue, in which gross profit is the difference between sales revenue and sales cost, also known as gross profit margin. Its calculation formula is sales gross margin = [(sales revenue-sales cost)/sales revenue] * 100%.
(2) Analysis of gross sales margin. Gross sales margin refers to how much money can be used for expenses and profits in various periods after deducting the cost of selling products or commodities from each yuan of sales income. Gross profit margin is the initial basis of enterprise's net profit margin, and it can't be profitable without sufficient gross profit margin.
2. Net sales interest rate.
(1) Definition of net sales interest rate. Net profit margin of sales refers to the percentage of net profit and sales revenue, and its calculation formula is net profit margin of sales = (net profit/sales revenue) * 100%.
(2) Analysis of the net profit rate of sales.
L) This indicator reflects the net profit per yuan of sales revenue, indicating the income level of sales revenue. From the index relationship of net sales rate, net profit is directly proportional to net sales rate, and sales income is inversely proportional to net sales rate. While increasing sales revenue, enterprises must obtain more net profit accordingly, so that the net profit of sales can remain unchanged or be improved. By analyzing the fluctuation of net profit rate of sales, enterprises can improve their management level and profitability while expanding sales.
2) Sales profit rate can be decomposed into sales gross profit rate, sales tax rate, sales cost rate and expense rate during sales, which can be further analyzed.
3. Return on assets.
(l) Definition of return on assets. The rate of return on assets is the percentage of the net interest rate of an enterprise to the average total assets. The calculation formula of return on assets is: return on assets = (net profit/average total assets) * 100% average total assets = (total assets at the beginning+total assets at the end) /2.
(2) Analysis of return on assets.
1) compares the net profit of the enterprise in a certain period with the assets of the enterprise, and shows the comprehensive effect of the utilization of the assets of the enterprise. The higher the index, the higher the efficiency of asset utilization, indicating that enterprises have achieved good results in increasing income and saving the use of funds; Otherwise, the situation is just the opposite.
2) The assets of an enterprise are formed by investors' investments or liabilities. The amount of income is closely related to the number of assets, asset structure and management level of an enterprise. Return on assets is a comprehensive index. In order to correctly evaluate the economic benefits of enterprises and tap the potential of improving the profit level, we can use this index to compare with the previous period, the plan, the industry average level and the advanced enterprises in the industry, and analyze the reasons for the differences. The main factors affecting the return on assets are: product price, unit cost, product output and sales volume, capital occupation, etc.
3) The rate of return on assets can be used to analyze the problems existing in the operation, improve the sales profit rate and accelerate the capital turnover.
(4) Cost rate
The cost-expense ratio is the ratio of the total profit of the enterprise to the current cost of the enterprise, and the calculation formula is: cost-expense ratio = total profit/total cost. This index reflects the total profit per unit cost. For investors, of course, the greater the cost-expense ratio, the better, because the greater the cost-expense ratio, the more profits can be obtained with the same cost, or the more profits can be obtained with less cost, which shows that the stronger the profitability of enterprises, and vice versa.
4. Return on shareholders' equity.
The return on shareholders' equity is the percentage of net profit to average shareholders' equity. Its calculation formula is return on shareholders' equity = (net profit/average shareholders' equity) * 100%.
This indicator reflects the income level of shareholders' equity. The higher the index value, the higher the return from investment. .
5. Profit rate of main business.
The profit rate of main business is the percentage of main business profit and main business income, and its calculation formula is main business profit rate = (main business profit/main business income) * 100%.
This indicator reflects the profit level of the company's main business. Only when the company's main business is outstanding, that is, the profit rate of the main business is high, can it occupy an advantageous position in the competition.