2. Gross profit margin =( 1- purchase price excluding tax/sale price excluding tax) × 100%.
Comprehensive gross profit margin and net asset interest rate are the ratio of net profit divided by average total assets.
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.
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.
Extended data:
Gross profit margin factor:
1, market competition
As the saying goes, if there is no such product on the market, or there are few such products, or this product has advantages in quality and functional value compared with similar products on the market, then the price of the product naturally adopts a high-priced strategy. On the contrary, if the market is saturated, you can only follow the crowd.
2, enterprise marketing
In order to expand market share, there are other reasons to consider. For example, in order to expand market share, we can open the market at a lower price first. If it is to recover the investment as soon as possible, the enterprise may enter the market at a higher price, and then gradually penetrate. The market usually rewards mature products with high prices but small quantities.
3.R&D cost
If we can develop new products with new functions faster and better, and the products have advantages in function, use value and price, we can occupy the highest point in the market. Enterprises have a lot of R&D investment, usually they have more inventions, and they get more benefits from patent protection.
Baidu Encyclopedia-Gross profit margin calculation formula