各项利润指标的计算（Calculation of profit indexes）.docVIP

各项利润指标的计算（Calculation of profit indexes） Net sales = net profit, the main business income * 100% For reference only: 1. of the gross sales amount = cost of main business income of the main business Gross margin = gross sales amount, the main business income * 100% The single product sales gross profit amount = * (sales price - unit cost of sales) A single product gross margin = (sales price - unit sales price, cost of sales) The variety of product gross margin gross profit amount = sigma single product Or = main business income * total consolidated gross margin Gross margin = sigma (a * the proportion of product sales gross margin) 2. = operating profit of main business profit and other business profits - operating expenses - administrative expenses - financial expenses The operating profit = contribution - fixed cost The contribution margin = main business income - cost = * (sales price and variable cost per unit) 3. operating profit margin, the main business income * 100% 4. sales net interest rate = net profit, the main business income * 100% 5. the operating leverage ratio = operating profit rate, the rate of change of production and sales Analysis of short-term solvency 1. working capital = current assets and current liabilities 2. liquidity ratio = current assets / current liabilities Quick ratio = 3. (current assets inventory) / current liabilities 4. conservative quick ratio (= money + short-term securities investment + net net receivables) / current liabilities 5. cash ratio = (Monetary Fund + net investment in short-term liabilities). Two, the long-term solvency analysis 1. asset liability ratio = (total liabilities / total assets) * 100% 2. of the equity ratio (= Total Liabilities / total owners equity) * 100% The property ratio of debt to asset ratio (= 1 / asset liability ratio) 3. of tangible equity debt ratio = Total Liabilities / [(shareholders equity - intangible assets net)] * 100% 4. interest cover = EBIT / interest expense Of which: EBIT = pretax