盈利指标与市场比率.ppt

Profitability Ratios

俗色氓汇药胖理碉庸息感账浑顿秧娘谭俞植最蜀增顶垃具贸暮庄食砚余窑盈利指标与市场比率盈利指标与市场比率
Profitability Ratio

Profitability Ratio: Overall Efficiency and Performance
Profitability Ratio is used to measure the overall performance of a firm and its efficiency in managing assets, liabilities and equity.
What is the profitability ratio used to do ?
音瞳涣农粤岗渤产拌杀驱炮肆庄应痛屉匠疆曹云搁喇***祝挽奎蛤经柳久佛盈利指标与市场比率盈利指标与市场比率
Profitability Ratio

Profitability
Margins
Returns
performance
efficiency
菠贰鞭如赠毗泞皱皱噬锣慨被迟醛侈荷蛙敷薪格炔敞豪稚毛摧闻胜卒啤淀盈利指标与市场比率盈利指标与市场比率

Profitability Ratio
1. Margin: Overall Performance
Margin
Gross Profit Margin
Operating Profit Margin
Net Profit Margin
Cash Flow Margin
收入与成本费用的关系
收入与经营活动现金流的关系
娶踊荫润烃捍翔芬币夫晋墟铺汛态河仿肚氦黔礼撑挞池睁燥房霓矾唐捌敦盈利指标与市场比率盈利指标与市场比率
Profitability Ratio

Gross Profit Margin
Gross Profit Margin
The gross profit margin ,which shows the relationship between sales and the cost of products sold, measures the ability of pany both to control costs of inventories or manufacturing of products and to pass along price increases through sales to customers.
湾吧请箕榨挛沂闭靖弘干襟研釜汲储讼数斑爱肾援窑乡疮扮的拷经迁撇随盈利指标与市场比率盈利指标与市场比率
Profitability Ratio

Operating Profit Margin
Operating Profit Margin
The operating profit margin, a measure of overall operating efficiency, incorporates all of the expenses associated with ordinary business activities.
帐厦夕陪含督拇办掏装睹咏戳润橱撬拱干股枝染摹抚****店惊感普葡菏吝衫盈利指标与市场比率盈利指标与市场比率
Profitability Ratio

Net Profit Margin
Net Profit Margin
profit margin measures profitability after consideration of all revenue and expense, including interest, taxes, and nonoperating items.
配陈自苹镊岂音搐剖谓仆瑰寝溢费萨吮挛灼对俯腔浙肃康印钥惜侣卫填待盈利指标与市场比率盈利指标与市场比率
Profitability Ratio

Cash Flow Margin
Cash Flow Margin
The cash flow margin, which shows the relationship between cash generated from operations and sales, measures the ability of the firm to translate sales into cash.
架垛邻碑撼程欲萧殖钧哨懊颗拜曙雅字准拧龟舵弯咕沸企垦庐解褥互瞧率盈利指标与市场比率盈利指标与市场比率
Profitability Ratio

2. Ret