What are the evaluation indicators of financial profitability analysis?

Profitability Analysis Evaluation Indicators:

1. Core Indicators

1) Capital Profit Margin = Total Profit / Total Capital

Also known as the rate of return on capital, reflecting the profitability of capital

2) Net Profit from Sales (Net Profit from Sales) = Net Profit / Sales Revenue

Reflecting how much net profit is realized for every dollar of revenue

3) Operating Profit and Tax Rate = (Total Profit + Sales Tax) / Operating Revenue

Reflecting how much net profit is realized for every dollar of revenue

3) Operating profit and tax rate = (total profit + sales tax)/operating income

reflects how much profit and tax is realized for every 1 yuan of operating income

4) Costs and expenses profitability = total profit/total costs and expenses

examines the relationship between costs and expenses of an enterprise and profit, indicating how much profit is realized for 1 yuan of cost

5) Return on assets (income) rate (productivity ratio) = (net income + interest expense + income tax) / average total assets

Examining the rate of return on the use of all the capital of the enterprise, measuring the efficiency of the use of assets

6) Marginal profitability (critical rate of return) = 1 - the rate of variable cost

= Marginal contribution / sales revenues = marginal contribution per unit / unit price of sales

= marginal contribution / unit price of sales

= marginal contribution per unit / unit price of sales

= marginal contribution / unit price of sales

= marginal contribution / unit price of sales unit price of sales

Total marginal contribution = total sales revenue - total variable cost

Marginal contribution per unit = unit price of sales - variable cost per unit

Examining the extent to which the change in marginal profit affects the profitability of sales

7) Marginal profitability of current assets = total profit/average occupancy of current assets

Examining the relationship between occupancy of current assets and profits (8) Fixed Asset Profit Margin = Total Profit / Average Fixed Asset Balance

Examining the relationship between fixed asset occupancy and profit

9) Net Earnings to Sales Ratio = (Net Earnings + Interest Expense)/Sales Revenue

Reflecting the amount of earnings earned by each unit, indicating the profitability of the enterprise

10) Owners' Equity to Sales Ratio = Owners' Equity to Sales Ratio = Owners' Equity to Sales Ratio = Owners' Equity to Sales Ratio Equity to Sales Ratio = Owner's Earnings / Sales Revenue

Observe the capital strength of each unit of sales

11) Rate of Change in Expense Level = (Expense Level in the Reporting Period - Expense Level in the Base Period) / Expense Level in the Base Period

Examine the trend of change in the expense level of the company

12) Cost of Goods Sold, Expense Ratio = total costs and expenses / sales revenue

Examining how much costs and expenses are consumed by each dollar of sales revenue

13) Equity coefficient = total assets / total owner's equity = 1 / total owner's equity / total assets

= 1 ÷ (1 - debt ratio)

Examining how many times total assets are owner's equity

Examining how many times total assets are owner's equity

Examining the trend in the level of business expenses in the reporting period. How many times

14) Return on Equity = Net Assets / Owners' Equity

It is the most representative and comprehensive income indicator in the DuPont system of financial indicators in the U.S.

Examining the total assets is the owner's equity.

Examining the compensation obtained from investment

2. Indicators of Joint Stock Companies

1) Return on Common Equity = (Net Income - Preferred Dividends)/Average Common Equity

Measuring the Profitability of Common Equity

2) Earnings Per Share = (Net Income - Preferred Dividends)/Common Equity

2) Earnings Per Share = (Net Income -Earnings per share = (net income) / number of shares of common stock

Reflects the amount of earnings per share of common stock

3) Stock Price to Earnings Ratio = Market Price per share of common stock / Earnings per share of common stock

Reflects that the market price of a share is equivalent to a multiple of the earnings per share, which is a measure of the reasonableness of the price of a share

4) Dividends per share = Total dividends distributed / Number of shares of common stock

Measures the profitability of common stock. Dividends per share = Total dividends distributed / Number of shares of common stock

Reflects the number of earnings per share of common stock

5) Dividend payout ratio = Cash dividends per share / Earnings per share

Investigates the ratio of dividends distributed to the net income of a company to the net income of a share

6) Yield on securities = Interest (dividend) + Difference between the closing price of the nominal value of a security and the opening price of a security / The price of the security at the beginning of the security's life (the security is held in the market). (Yield)

Reflects the investor's income from securities investment

7) Dividend and stock price interest rate = dividend per share / market price per share

Reflects the profitability of the current price of each share

8) Shareholders' Equity Ratio = total shareholders' (owners') equity / total assets

Reflects the proportion of the shareholders' equity in the total assets, which measures the degree of protection of owners' equity. Measures the degree of protection of owners' equity

9) Earnings and Interest Coverage Multiple (Interest Earnings Multiple) = Operating Profit/Interest Expense

reflects the degree to which profits protect interest payable

10) Earnings on Preferred Shares = Net Earnings + Interest Expense + Income Taxes

Used as a Preferred Share Analysis

11) Cash Flow Per Share = ( Net Income + Depreciation)/Number of Common Shares Outstanding

Reflects the cash flow provided by each common share capital

12) Dividend Payout Ratio = Dividends per Common Share/Earnings per Common Share

Measures the extent to which dividends are paid out on common shares

13) Book Value of Common Share Capital per Share = Equity in Common Shares/Number of Common Shares Outstanding Number of Shares Issued

Measurement of a firm's stockholders' equity in the case of a merger or bankruptcy