英文财务指标及计算公式汇总.pdf

Ratios

Profitability ratios

Profitability ratios measure the firm's use of its assets and control of its expenses to generate an acceptable

rate of return.

Gross margin, Gross profit margin or Gross Profit Rate

OR

Operating margin, Operating Income Margin, Operating profit margin or Return on sales (ROS)

Note: Operating income is the difference between operating revenues and operating expenses, but it

is also sometimes used as a synonym for EBIT and operating profit.

This is true if the firm has no

Return on assets Du Pont (ROA Du Pont)

1