Gross profit margin of sales
Gross sales profit = (sales revenue-commodity cost) ÷ sales revenue × 100%
Intuitively speaking, the gross profit margin of sales can reflect the ratio of product cost to income when the company obtains income. Of course, on the other hand, we can also see the value-added ratio of the company's products when they are sold. The higher the gross profit margin, the lower the cost of the company's products, or the company's products can sell at higher prices.
Operating profit rate
Operating profit margin = operating profit ÷ sales revenue × 100%= (sales revenue-commodity cost-various expenses) × 100%.
The difference between operating profit and sales profit is that operating profit needs to deduct management expenses, sales expenses, financial expenses and various value changes arising from the daily operation of the company. Operating profit can reflect the profitability of the company's daily operations and is an indicator to measure the profitability of the company's main business. The higher the operating profit rate, the more operating profit provided by the unit selling goods, and the stronger the profitability of the enterprise; Conversely, the lower the ratio, the weaker the profitability of the enterprise.
net profit rate
Net profit margin = (operating profit-income tax expense) ÷ sales revenue
Net profit is the ultimate profit of an enterprise, and the net profit rate can show the ability of unit sales revenue to obtain after-tax profits.
For example:
A company's annual sales in 202/kloc-0 is 1 10,000 yuan, the product cost is 300,000 yuan, the total expenses are 400,000 yuan, and the enterprise income tax rate is 25%. The above conditions can be substituted into the formula for calculation.
A company's gross sales margin = (100-30) ÷100×100% = 70%.
The operating profit rate of Company A = (100-30-40) ÷100×100% = 30%.
Company A's net interest rate = (100-30-40 )× (1-25%) ÷100×100% = 22.5%.