What is the calculation formula of operating profit rate index? How to use the formula of operating profit rate?

Although the current market competition is fierce, as long as the company makes all kinds of plans in the development process and solves the problems encountered in the operation process, it will still be in a good operating state. When the company operates well, it will be in a situation of increasing business profits, that is, the company's asset income. To calculate the company's operating profit, it will involve the problem of the company's operating profit rate, which can be obtained by the formula of operating profit rate. Here, Bian Xiao will tell each company about the formula for calculating the company's operating profit rate. Operating profit rate formula Profit rate calculation formula Operating profit rate = operating profit/operating income Operating profit rate calculation formula: Operating profit/operating income net cost profit rate = total operating profit ÷ total cost × 100% If other business profits are included in the profits, and there is no internal relationship between other business profits and costs, other business profits can be deducted during the analysis. What is the calculation formula of profit rate in accounting statements? 1. Total sales profit is the percentage of total sales revenue. The calculation formula is: gross sales margin = [(sales revenue-sales cost)/sales revenue ]× 100%. It reflects the initial profitability of enterprise product sales and is the starting point of enterprise net profit. Without high gross profit margin, it is impossible to form big profits. Compared with the same industry, if the gross profit margin of the company is significantly higher than the level of the same industry, it means that the company's products have high added value and high product pricing, or the company has cost advantage and competitiveness compared with its peers. Compared with history, if the gross profit margin of the company is significantly improved, it may be that the industry in which the company is located is in a recovery period and the product price has risen sharply. The steel industry in 2003 is a typical example. In this case, investors need to consider whether this price increase can be sustained and whether the company's future profitability is guaranteed. On the contrary, if the company's gross profit margin is significantly reduced, it may be that the industry in which the company is located is fiercely competitive. In the case of price war, it is often a lose-lose outcome. At this time, investors should be vigilant. China's color TV industry in the 1990s is such an example. 2. The net profit rate of sales is the percentage of net profit to sales revenue. The calculation formula is: net profit rate of sales = (net profit/sales revenue) × 100%. It is directly proportional to net profit and inversely proportional to sales revenue. While increasing sales revenue, enterprises must obtain more net profit accordingly, so that the net profit rate of sales will remain unchanged or be improved. By analyzing the fluctuation of net profit rate of sales, enterprises can improve their management level and profitability while expanding sales. 3. Operating profit margin is the percentage of operating profit to sales revenue. The calculation formula is: operating profit rate = (operating profit/sales revenue) × 100%. It can better describe the contribution of the company's main business to profits than the net profit rate of sales, because net profit is based on operating profit plus investment income, subsidy income and net non-operating expenses, and these gains or losses are unsustainable. Excluding these influences can better reflect the changes in the profitability of companies and the differences in profitability of different companies. 4. The net interest rate of assets is the ratio of net profit divided by average total assets. The calculation formula is: net interest rate of assets = (net profit/average total assets) × 100% = (net profit/sales revenue) × (sales revenue/average total assets) = net interest 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. 5. ROE is the ratio of net profit divided by average owner's equity. The formula is: ROE = net profit/average total owner's equity × 100% = (net profit/average total assets )× (average total assets/average owner's equity )× 1 00% = (net profit/average total assets) /( 1-) Its calculation formula is: profit rate = 00% operating profit calculation formula Operating profit = main business profit+other business profit-operating expenses-management expenses-financial expenses 65 refers to the profit generated by the main business in the business activities of the enterprise. Its calculation formula is: main business profit = main business income-main business cost-sales discount-main business tax and surcharge 2. Other business profits. Refers to the profits generated by an enterprise from other business activities other than its main business. Specifically, other business profit refers to the difference between other business income and other business expenses. Other business expenses include expenses incurred by other businesses and turnover tax that should be borne by other businesses. The calculation formula is: other business profits = other business income-other business expenses 3. Sales expenses Sales expenses refer to the expenses incurred by enterprises in the daily business process of selling products and providing services, as well as the expenses of specialized sales organizations. Including: transportation fee, loading and unloading fee, packaging fee, insurance fee, exhibition fee, advertising fee, rental fee, as well as the salary and welfare of employees of the sales organization specially set up to sell our products. 4. Management expenses Management expenses refer to various expenses incurred by the enterprise administrative department for organizing and managing production and business activities. Including: trade union funds, staff education funds, business entertainment expenses, stamp duty and other related taxes and fees, technology transfer fees, amortization of intangible assets, consulting fees, attorney fees, amortization of start-up expenses, bad debt losses, company funds, employment introduction fees, mineral resources compensation fees, research and development fees, labor insurance premiums, unemployment insurance premiums, directors' membership fees and other management fees. 5. Financial expenses Financial expenses refer to the expenses incurred by enterprises to raise funds needed for production and operation. Including: net interest expenses (minus interest expenses), net exchange losses (minus exchange gains), handling fees of financial institutions and other expenses incurred in raising production and operation funds. Period expenses refer to management expenses, operating expenses and financial expenses. Operating profit = profit from main business+profit from other businesses-hot search words of expense network during the period: profit rate formula, sales profit rate calculation formula, profit rate calculation formula, profit rate calculation formula and operating profit rate calculation formula.