The calculation formula of comprehensive gross profit margin is: net profit rate of assets = (net profit/average total assets) × 100%= (net profit/sales revenue )× (sales revenue/average total assets) = net profit rate of sales × asset turnover rate.
Extended data
Gross profit margin refers to how much gross profit can be obtained from the main business income of 65,438+000 yuan. For example, the gross profit rate of 40% means that 40 yuan's gross profit is included in the main business income of 100 yuan. Through the gross profit margin, we can examine the profitability and market competitiveness of enterprises' goods. The higher the gross profit margin, the stronger the profitability of goods and the more competitive they are in the market.
Factors affecting gross profit margin
1, competitive pressure in the market
2. The company's profit purpose
3. Potential market capacity
4. Market management
5. Product factors
6. Annual target of the enterprise
Gross profit margin method refers to a method to calculate the gross profit of sales in the current period and the cost of issued inventory and ending inventory according to the total sales in the current period multiplied by the actual (or planned) gross profit margin in the previous period. Calculation formula: gross profit margin = sales gross profit margin/net sales × 100% sales gross profit margin = commodity sales revenue-sales returns and discounts = sales gross profit margin × sales cost = sales gross profit margin-sales gross profit margin or = net sales ×( 1- gross profit margin)
References:
Baidu encyclopedia-gross profit margin