Fortune Telling Collection - Zodiac Guide - How to Calculate Gross Profit Constellation _ How to Calculate Gross Profit

How to Calculate Gross Profit Constellation _ How to Calculate Gross Profit

How to calculate gross profit and net profit? Calculation formula.

1, gross profit = sales price-purchase price of raw materials-labor cost; Net profit = total profit-income tax. Net profit growth rate = (current net profit/base net profit) * 100%. Net profit = profit-income tax.

2. Main types

Gross profit margin can be classified in many ways. According to commodity categories, there are gross profit margins of individual commodities, bulk commodities and comprehensive commodities. By industry, there are gross profit margins of product sales of industrial enterprises, commodity sales of commercial enterprises, gross profit margins of construction enterprises, gross profit margins of transportation, gross profit margins of tourism and catering services, gross profit margins of regional sales and gross profit margins of projects.

Gross profit and income in gross profit margin calculation usually refer to gross profit and income divided in a certain way in a certain period, corresponding to a certain division and a certain period. When calculating gross profit margin, the calculation caliber of income and cost is the same as that in accounting. For industrial and commercial enterprises, income refers to income excluding VAT output tax, while for construction enterprises, income includes tax. It is particularly important to note that the cost of commercial general taxpayer enterprises is calculated and determined according to the unit price excluding input tax.

For industrial and commercial enterprises, gross profit depends on two factors, one is the quantity factor, that is, the quantity of sales, and the other is the quality factor, that is, the size of unit gross profit, which is expressed by the formula: total gross profit = ∑ [sales quantity × unit gross profit] = ∑ [sales quantity × (unit cost price)] = ∑ [classified sales income× corresponding gross profit margin] = total sales income ×

1. Gross profit margin = (excluding tax price-excluding tax purchase price)/excluding tax price × 100%.

2. Gross profit margin =( 1- purchase price excluding tax/sale price excluding tax) × 100%

3. The comprehensive gross profit margin and net interest rate of assets 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.

4. Gross profit margin = (sales revenue-cost of sales)/sales revenue × 100%