2. It depends on the industry, technology content and other related factors. For example, there is a big difference between mechanical manufacturing and electronic product manufacturing. The proportion of raw materials for machinery manufacturing is relatively large, while the proportion of raw materials for electronic products manufacturing is relatively small. For example, the after-tax gross profit margin of bulk wholesale industry is reasonable at 15%-20%; The after-tax gross profit margin of conventional manufacturing industry is around 30%; It is reasonable that the after-tax gross profit margin of retail industry is around 45%; After-tax gross profit margin exceeds 60%, which belongs to profiteering industry.