Comprehensive gross profit margin and net asset interest rate are the ratio of net profit divided by average total assets;
The calculation formula of comprehensive gross profit margin is: net profit rate of assets = (net profit/average total assets) × 100%= (net profit/sales revenue )× (sales revenue/average total assets) = net profit rate of sales × asset turnover rate. The net interest rate of assets reflects the comprehensive effect of enterprise's asset utilization, which can be decomposed into the product of net interest rate and asset turnover rate, so that we can analyze what causes the increase or decrease of net interest rate of assets.
Extended data
1, the gross sales margin is the difference between the net sales and the cost of sales. If the gross profit of sales is very low, it means that the enterprise does not have enough gross profit, and the profit level after deducting expenses compensation will not be very high during the period; It may also be unable to make up for the period expenses, resulting in a loss situation. This indicator can predict the profitability of enterprises.
2. It can evaluate the inventory value level of commercial enterprises. When the gross profit margin of the current period and the subsequent period is roughly the same, the current net amount that the enterprise can sell × gross profit margin = current gross profit; Net sales in the current period-gross sales profit in the current period = sales cost in the current period; Total cost of goods available for sale in current period-current sales cost = ending inventory cost value. This is the so-called inventory gross margin method.
3. Conducive to the comparative analysis of sales revenue and sales cost level. Gross profit from sales is the profit of an enterprise before deducting period expenses and income tax expenses. Through the analysis of gross profit index, we can exclude the influence of different income tax rates and the incomparable factors brought by the cost level in different periods.
Baidu encyclopedia-sales gross profit margin
Baidu encyclopedia-gross profit margin