1, operating profit margin
Operating profit rate is the ratio of operating profit to operating income of an enterprise in a certain period of time. Its calculation formula is: operating profit rate = operating profit/operating income × 100%. The higher the operating profit rate, the stronger the market competitiveness, the greater the development potential and the stronger the profitability of enterprises. In practice, indicators such as gross profit margin and net profit margin are often used to analyze the profitability of enterprises. The calculation formula is as follows: gross sales margin = (sales revenue-cost of sales)/sales revenue × 100% net sales interest rate = net profit/sales revenue × 100%.
2. Cost profit rate
The profit rate of cost and expense is the ratio of total profit to total cost and expense of an enterprise in a certain period. The calculation formula is: cost profit rate = total profit/total cost × 100%, where: total cost = operating cost, business tax and additional sales expenses. The higher the profit rate of financial expenses, the smaller the price paid by enterprises for profits, the better the cost control and the stronger the profitability.
3. Guaranteed multiple of remaining cash
The guarantee multiple of surplus cash is the ratio of net operating cash flow to net profit in a certain period, which reflects the guarantee degree of cash income in the current net profit of the enterprise and truly reflects the quality of enterprise surplus. Its calculation formula is: multiple of remaining cash guarantee = net operating cash flow/net profit. Generally speaking, when the current net profit of an enterprise is greater than 0, the remaining cash guarantee multiple should be greater than 1. The larger this indicator is, the greater the contribution of net profit generated by operating activities to cash.
4. Profit rate of total assets
Return on total assets is the ratio of the total remuneration to the average total assets in a certain period, which affects the comprehensive utilization effect of enterprise assets. The calculation formula is: return on total assets = total amount of earnings before interest and tax/average total assets × 100%, where: total amount of earnings before interest and tax = total amount of profit and interest expenses. In general, the higher the total rate of return on assets, the better the efficiency of asset utilization and the stronger the profitability of the whole enterprise.
5. Return on net assets
Return on net assets is the ratio of net profit to average net assets of an enterprise in a certain period, which reflects the investment income level of its own funds. Its calculation formula is: return on net assets = net profit/average assets × 100%, in which: average net assets = (the number of owners' equity at the beginning of the year and the number of owners' equity at the end of the year) /2 It is generally believed that the higher the return on net assets, the stronger the ability of an enterprise's own capital to obtain income, the better its operating efficiency, and the higher the degree of protection for the interests of enterprise investors and creditors.
6. Return on capital
The rate of return on capital is the ratio of net profit to average capital (i.e. capital investment and its capital premium) in a certain period, which reflects the actual return on investment of enterprises. The calculation formula is as follows: return on capital = net profit/average capital × 100%, in which: average capital = (paid-in capital reserve at the beginning of the year, paid-in capital reserve at the end of the year) /2 or more capital reserve only refers to capital premium (or equity premium).
7. Earnings per share
Earnings per share, also known as profit per share or earnings per share, is a performance evaluation index that reflects the corporate profits or corporate losses that ordinary shareholders can enjoy holding each share. Calculation of earnings per share includes basic earnings per share and diluted earnings per share. The calculation formula of basic earnings per share is: basic earnings per share = net profit attributable to ordinary shareholders in the current period/weighted average of ordinary shares issued in the current period, where the weighted average of ordinary shares issued in the current period = number of newly issued ordinary shares in the current period × issuance time/reporting period time-number of ordinary shares repurchased in the current period × repurchase time/reporting period time (issuance time, reporting period time and repurchase time are generally calculated in days, which does not affect the calculation results. Diluted earnings per share is calculated by adjusting the numerator and denominator of basic earnings per share on the basis of considering the dilution effect of potential common stock. The higher the earnings per share, the stronger the company's profitability.
8. Dividend per share
Dividend per share is the ratio of the total cash dividends of the listed company's ordinary shares issued this year to the total number of ordinary shares at the end of the year, which reflects the accumulation and distribution of the listed company's current profits. Its calculation formula is: dividend per share = total cash dividend of common stock/total common stock at the end of the year.
9. Price-benefit ratio
P/E ratio is the multiple of the price of common stock per share of listed companies equivalent to the earnings per share, which reflects the price that investors are willing to pay for the net profit per share of listed companies and can be used to estimate the investment income and risk of stocks. Its calculation formula is: P/E ratio = price per share of common stock/earnings per share of common stock Generally speaking, the P/E ratio is high, indicating that investors are optimistic about the company's development prospects and are willing to pay a higher price for the company's shares. However, the high P/E ratio of a stock also means that the investment risk of this stock is high.
10, net assets per share
Net assets per share is the ratio of the net assets (i.e. shareholders' equity) of listed companies to the total number of ordinary shares at the end of the year. Its calculation formula is: net assets per share = year-end shareholders' equity/total number of common shares at the end of the year.