The accurate understanding should be net profit fluctuation and sales gross profit.
Net profit refers to the deduction of all costs, taxes, costs, depreciation, wages and budgets;
Gross profit generally refers to the initial profit excluding costs and taxes.
Question 2: What's the difference between gross profit margin and net profit margin? (1) Net sales interest rate.
Formula: net sales interest rate = net profit/sales revenue * 100%.
Standard value set by the enterprise: 0. 1.
Significance: This indicator reflects the net profit per yuan of sales revenue. Represents the profit level of sales revenue.
According to the analysis, while increasing sales revenue, enterprises must obtain more net profit accordingly, so as to keep the net sales interest rate unchanged or improve. The net profit rate of sales can be decomposed into sales gross profit rate, sales tax rate, sales cost rate and expense rate during sales.
(2) Gross profit margin of sales
Formula: gross sales margin = [(sales revenue-sales cost)/sales revenue ]* 100%.
Standard value set by the enterprise: 0. 15.
Meaning: It means how much money can be used for expenses of each period after deducting the sales cost from each yuan of sales income, thus forming a profit.
According to the analysis, the gross profit rate of sales is the initial basis of the net profit rate of sales. Without a large enough gross sales margin, it is impossible to form a profit. Enterprises can analyze the gross profit margin of sales on schedule, so as to judge the occurrence and proportion of sales revenue and sales cost.
Question 3: Is the net profit rate of sales the net profit rate of business? Generally speaking, the sales income in the net sales interest rate is the operating income.
Operating income includes main business income and other business income.
Question 4: How to analyze the net profit rate of sales Judging from Buffett's letters to shareholders in the past 40 years, Buffett is very concerned about the sales profit rate of subsidiaries. Sales profit rate, that is, profit divided by sales revenue. Buffett sometimes uses pre-tax profit and after-tax net profit to calculate the sales profit rate, but in most cases it uses after-tax profit. Therefore, the so-called sales profit rate generally refers to the net sales profit rate. The sales profit rate of enterprises in different industries varies greatly. Buffett 1965 acquired Berkshire Textile Factory and found that the net profit margin of textile business was very low. However, after he bought the newspaper, he found that the sales profit rate of the newspaper industry was significantly higher: "Although the ratio of high news cost and low news cost to operating income of newspapers of the same size is about three percentage points different, the pre-tax sales profit rate of these newspapers is often more than ten times this difference." Buffett's standard for measuring the net profit rate of enterprises is mainly to compare with the industry level, and properly consider the environmental factors in the region: "The profit of Buffalo news daily 1983 slightly exceeded the original target net profit rate 10%. This is mainly due to two factors: (1) the state income tax expense is lower than the normal level due to the huge losses offset in the previous period; (2) The cost per ton of news printing is greatly reduced (the situation of 1984 may be equally unexpected but completely opposite). Although the net profit rate of Buffalo Daily is only equivalent to the average level of the newspaper industry, if we consider the local economy and sales environment where Buffalo Daily is located, such performance is quite good. " According to its driving factors, there are four ways to improve sales profit rate: increasing sales, raising prices, reducing operating costs and reducing operating expenses. Buffett analyzed Xi Shi chocolate in 1986, and found that its high net profit rate mainly depends on stable sales and cost control: "The sales of Xi Shi chocolate in 1986 increased by about 2%. Compared with previous years, the sales trend has improved. In the past six years, the number of pounds sold in a single store has been declining, and sales can only be increased or maintained by opening new stores. However, the sales of 1986 during Christmas were surprisingly strong, which led to no further decline in sales this year. Although the price has only increased slightly, Xi Shi can still maintain a very good sales profit rate by stabilizing single-store sales and trying to control costs. " Buffett's analysis of 1990 shows that the increase in the net profit rate of Xi Shi's sales mainly depends on price increase and cost control: "The physical sales of Xi Shi Chocolate 1990 hit a record high, but the growth rate was low only because the previous sales of 1990 were really good. After Iraq invaded Kuwait, the number of consumers shopping in shopping malls in the western United States decreased significantly. During the Christmas period, the sales pounds of Xi Shi chocolate decreased slightly, but the operating income still increased because the price increased by 5%. The increase in sales revenue, coupled with the good control of expenses, has improved the sales profit rate. " Buffett pointed out that the main operating cost items have a great influence on the sales profit rate: "Buffalo news daily's profit at 1983 slightly exceeds the initial target sales net profit rate 10%. This is mainly due to two factors: the national income tax expenses are lower than the normal level, because the huge losses in the previous period are offset; The cost per ton of news printing has been greatly reduced. " On the contrary, Buffett predicted in 1987: "In Buffalo Daily of 1988, the sales profit rate and profit will decrease. The soaring cost of newsprint will be the main reason. " Buffett 1996 pointed out that when the sales revenue growth is not good, the key to improve the sales profit rate is to control the expenses: "The only thing that disappoints us in 1996 is the jewelry business. Boxian Jewelry did well, but the profit of Gertz Berg Jewelry fell sharply. In recent years, while the sales revenue of a single store has increased substantially, the expenses have also increased accordingly, and the profits have also continued to increase in the near future. However, when the sales revenue no longer increases, the sales profit rate naturally decreases. Jeff, president of Gertz Berg Jewelry Company, has taken decisive measures to deal with the rising costs. I think the profit of 1997 will be improved. " Whether the measures to improve the net profit rate of sales can be successful has a great relationship with the management. Buffett 1989 said: "The publisher of Buffalo Daily, StanLipsey Lipsey, has completely reached the maximum product capacity of our newspaper. Compared with an ordinary manager in the same business environment, I believe that StanLipsey's management ability has at least increased the sales profit rate of our newspaper by more than five percentage points. This is a very surprising performance, and there is only one non-> >;
Question 5: What does the net profit margin (TTM) mean? 5-point net sales profit rate refers to the comparison between the net profit and sales revenue of an enterprise, which is used to measure the ability of an enterprise to obtain sales revenue in a certain period of time. How much operating profit can this index cost achieve? The net profit rate of sales, also known as the net profit rate of sales, is the percentage of net profit to sales revenue. This indicator reflects the amount of net profit brought by each yuan of sales revenue, indicating the income level of sales revenue.
Question 6: [Comprehensive Analysis] How to analyze the net profit rate of sales? The net profit margin of a company's sales refers to the percentage of the company's net profit in sales revenue, and its calculation formula is as follows: net profit of sales = (net profit/sales revenue) * 100%, in which sales revenue refers to the net sales after deducting sales discounts, sales discounts and sales returns. The net profit rate of sales is directly proportional to the company's net profit and inversely proportional to the sales revenue. When the company increases its sales revenue, it must increase its net profit more, so as to improve its net profit rate. The net profit rate of sales reflects the profitability of the company's sales revenue. The net profit rate of sales is getting higher and higher, indicating that the company's profitability is getting higher and higher; The net profit rate of sales is getting lower and lower, indicating that the cost of the company is higher or rising. It is necessary to further analyze whether the reason is the increase in operating costs or the company's price reduction, whether the operating costs are too high or the investment income is reduced, so as to better judge the company's operating conditions. When analyzing the net sales rate, investors can analyze the index values for several consecutive years, so as to determine the development trend of the net sales rate; Similarly, the index value of the company can be compared with the average level of other companies or the same industry, so as to evaluate the profitability of the company. Due to the rich investment income of the company, the net interest rate of Shanghai automobile reached 29. 1% in 2000, and the after-tax profit level of the company was very high.
Question 7: What is the difference between the profit rate of sales, the net profit rate of sales and the profit rate of main business? Sales profit rate (also known as net profit rate) is an index to measure the income level of enterprise sales income. It belongs to profitability indicators, and other indicators to measure profitability include asset profit rate and return on net assets. Its calculation formula is: sales profit rate = net profit/net sales × 100%. The profit rate of sales is equal to the margin of safety multiplied by the contribution rate. Net profit margin of sales refers to the percentage of net profit and sales revenue, that is, net profit divided by sales revenue. In China's accounting system, net profit refers to after-tax profit. The net profit rate of sales 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 as to keep the net profit rate of sales unchanged or improved. By analyzing the fluctuation of net profit rate of sales, we can see whether the management and profitability of enterprises have been improved while expanding sales. The net profit rate of sales can be decomposed into sales gross profit rate, sales tax rate, sales cost rate and expense rate during sales. The calculation formula of sales net profit rate is: sales interest rate = (net profit/sales revenue) × 100% The profit rate of main business is the percentage of main business profit and main business income. 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.
Question 8: What is the net profit of the formula of net sales interest rate? The calculation formula of 5-point sales net profit rate is:
Net profit rate of sales = (net profit/sales revenue) × 100%
Net profit refers to the after-tax net profit of the reporting unit during the reporting period.
Question 9: What is the net interest rate? Net profit ÷ main business income × 100%= (total profit-income tax expense)/main business income * 100%.
Net profit margin/net profit margin refers to the comparative relationship between net profit and sales revenue of an enterprise, which is used to measure the ability of an enterprise to obtain sales revenue in a certain period of time. How much operating profit can this index cost achieve?
The calculation formula of net profit rate of sales is: net profit rate of sales = (net profit/sales revenue) × 100%.
Net interest rate on assets, also known as return on assets, return on investment or return on assets, is the ratio of net profit to average total assets of an enterprise in a certain period. The calculation formula is: return on assets = net profit ÷ average total assets × 100%.
Average total assets = (total assets at the beginning+total assets at the end) ÷2
The net interest rate of assets is mainly used to measure the ability of an enterprise to use assets to obtain profits, reflect the utilization efficiency of its total assets, and indicate the net profit that an enterprise can obtain per unit asset. The higher the ratio, the stronger the profitability of all assets of the enterprise. This indicator is directly proportional to the net profit rate and inversely proportional to the average total assets.
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