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. sales gross margin = main business income - main business cost
Gross margin = gross sales amount, the main business income * 100%
Single product gross profit = sales volume (unit price per unit sales cost)
A single product gross margin = (sales price - unit sales price, cost of sales)
3. Gross profit of various products = sigma single product gross profit
Gross gross profit rate
Comprehensive gross profit rate = sigma (sales ratio of a product X gross profit margin of the product)
2.. Operating profit = main business profit + other business profit - operating expense management expense - financial expense
Operating profit = contribution gross profit fixed cost
Of which: gross profit = main business income - variable cost = sales x (unit unit variable cost)
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
First, short-term debt paying ability analysis
1. working capital = liquid assets - 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, 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
The profit before tax and interest = pre tax profit + interest cost = after tax profit + income tax + interest expense
5. working capital ratio and long-term debt, long-term debt (= current assets and current liabilities)
6. fixed expenses reimbursement ratio = (pre tax profit + fixed expenses), fixed expenses
The fixed expenses reimbursement ratio (= EBIT + rental fee in interest expense, interest expense) [+ rental fee in the interest cost of preferred stock dividends (1 + / - income tax rate)]
Three, asset utilization efficiency analysis
1. of the total asset turnover ratio = main business income / average balance of total assets
The average balance of total assets = (initial plus final total
assets total assets divided by 2)
Total assets turnover = calculation period, total asset turnover ratio
2. current asset turnover = main business income / average balance of current assets
The average balance of current assets = (initial plus final current assets current assets) 2.
Current assets turnover = calculation period, turnover rate of current assets
margin rate3. fixed assets turnover = main business income / average balance of fixed assets
The average balance of fixed assets (= at the beginning of the period of fixed assets and fixed assets at the end of 2).
Fixed assets turnover = calculation period, turnover rate of fixed assets
4. long-term investment turnover = main business income / average balance of long-term investment
The average balance of long-term investment (= at the beginning of the period of long-term investment, long-term investment + final) 2
Long term investment turnover calculation period, long-term
investment = turnover rate
5. other assets turnover = main business income / average balance of other assets
The average balance of other assets (= at the beginning of other asset and other assets at the end of 2).
Other assets turnover = calculation period, other asset turnover
6. of the accounts receivable turnover rate = main business income / average accounts receivable
The accounts receivable turnover rate = net credit sales / average accounts receivable
The average accounts receivable (= at the beginning of the period of accounts receivable and accounts receivable), 2
Accounts receivable turnover days = calculation period, accounts receivable turnover rate
7. the cost based inventory turnover ratio = main business cost, average net inventory
The income based inventory turnover = main business income / average net inventory
The average inventory net (= beginning inventory + net inventory net) / 2

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