Monday, November 24

Profitability ratios

Profitability ratios - The higher, the better

Gross profit margin
Can increase by raising sales prices or lowering per unit cost

Gross profit margin = gross profit/ revenue


Net profit margin
Can increase by raising sales prices or cutting costs

Others profit ratios:

Net profit margin = net income / revenue
Operating profit margin = operating income / revenue
Pre-tax margin = pre-tax earning / revenue

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