How to calculate gross profit margin in corporate statements?

What is the formula?

To calculate gross profit margin, look at the profit and loss statement: (operating income - operating cost) / operating income * 100%. How to calculate gross profit and net profit?

1. Gross profit = sales revenue - purchase cost = 39-4.99 = 34.01 yuan; profit = 34.01 - sales expense (set as N) 2. Gross profit margin is the percentage of gross profit and sales revenue (or operating revenue), where gross profit is revenue

The difference between the operating cost and the operating cost corresponding to the income is expressed by the formula: gross profit margin = gross profit / operating income × 100% = (operating income - operating cost) / operating income × 100% = 500-90/500*100%

=0.82 Net profit refers to the company’s profit retention after paying income tax as required in the total profit. It is also generally called after-tax profit or net income.

The calculation formula of net profit is: net profit = total profit × (1 - income tax rate). Net profit is the final result of an enterprise's operation. If the net profit is more, the enterprise's operating efficiency will be better; if the net profit is less, the enterprise's operating efficiency will be worse.

, which is the main indicator to measure the operating efficiency of an enterprise.

That is, total profit = 500-90-240 = 170 yuan, net profit = 170*(1-25%) (calculated according to corporate income tax rate) = 127.5 yuan. I am not sensitive to numbers, so please forgive me for any inaccuracies.

What is the standard formula for calculating gross profit margin?

Sales gross profit margin = (sales revenue - operating cost) / sales revenue * 100% Cost gross profit margin = ( sales revenue - operating cost) / operating cost * 100% What are gross profit and gross profit margin, and how are they calculated?

The gross profit margin method refers to a method that calculates the current period's sales gross profit based on the current period's total sales amount multiplied by the previous period's actual (or current period's planned) gross profit margin, and uses it to calculate the cost of issued inventory and ending balance inventory.

The calculation formula is as follows: gross profit margin = gross sales profit / net sales * 100% net sales = merchandise sales revenue - sales returns and discounts gross profit = net sales * gross profit margin cost of sales = net sales - gross sales profit or = sales

Net amount * (1-gross profit margin) When using the gross profit margin method to estimate the cost of sales and ending inventory for the period, the key is whether the estimated gross profit margin used is reliable.

That is to say, the accuracy of the results obtained by using the gross profit margin method to estimate inventory depends on the reliability of the estimated gross profit margin used.

It can usually be estimated based on the gross profit margin of sales in the previous fiscal year and with reference to the company's current actual operating environment and conditions.

The gross profit margin method is more common in commercial enterprises, especially commercial wholesale enterprises. If the cost of sales is calculated and carried forward for each commodity, the workload is relatively heavy, and the gross profit margin of similar commodities in commercial enterprises is roughly the same. It is also difficult to use this inventory valuation method.

Closer to reality.

Using this method, the cost of goods sold is calculated based on the sales of major categories of goods, and the cost is carried forward in the accounts of the major categories of goods, making the calculation procedure simple.

The commodity detailed account usually only records the quantity, not the amount. In the last month at the end of each quarter, based on the month-end balance quantity, according to the last purchase price method and other valuation methods, the month-end inventory cost is first calculated, and then the cost of goods sold for the quarter is calculated.

Use the cost of goods sold in the quarter minus the costs carried forward in the previous two months to calculate the cost of sales that should be carried forward in the third month, thereby adjusting the costs calculated using the gross profit margin in the first two months.

Applicability of the gross profit margin method This calculation method is suitable for enterprises with many business types and difficulty in calculating monthly costs.

It is a simplified cost calculation method, but the comprehensive gross profit margin of all (or major categories of) commodities is affected by many factors, and the calculation results are often not accurate enough.

When using this method, it is generally only used in the first two months of the quarter. At the end of the quarter, it must be calculated and adjusted using other cost calculation methods such as the "[url]weighted average method[/url]" so that it can be calculated and adjusted within a quarter.

Make the cost of goods sold and the amount of goods on hand at the end of the period realistic.

A method that uses past [url]sales gross profit margin[/url] (the ratio of sales gross profit to sales revenue) or estimated gross profit margin to estimate the ending inventory and current sales cost.

This method is based on the fact that the gross profit rate is roughly the same in each previous period. The key to using the gross profit method depends on whether the gross profit rate is correct or not.

If factors affecting gross profit margin change, the gross profit margin should be adjusted.

This approach simplifies planning work.

However, using the past gross profit margin to calculate the current sales gross profit violates the actual cost principle and its reliability is affected.

It is mainly suitable for the following situations: when enterprises using the periodic inventory system need to prepare interim statements; when enterprises suffer unexpected disasters such as fires and floods, they can use the gross profit method.

Estimating the extent of disaster losses; auditors use the gross profit method to estimate the company's cost of sales and ending inventory, and check it with the corresponding data in the company's financial statements to check its rationality; companies that implement budget control can use the gross profit method to prepare sales

Budget, cost budget, procurement budget, cash budget, etc., and use the gross profit method to detect and control the implementation of the budget.