經營利潤率
operating profit margin
用來評估企業盈利能力。在計算經營利潤 (Operating Profit)時，特殊項目 (Exceptional items) 及聯營公司的盈利狀況並不包括在內，所以更能代表企業的穩定利潤。不過，如果聯營公司的表現對企業有舉足輕重的影響，經營利潤便無法客觀地反映實質利潤。 公式: 經營利潤率 = 營業溢利 / 營業額 * 100%
To assess the profitability of the business. When calculating the operating profit (Operating Profit), special projects (Exceptional items) earnings and associates not included, so the more representative of the enterprise stable profit. However, if the joint venture company's performance has a significant impact on the business, operating profit can not objectively reflect the essence of profit. Formula: Operating margin = operating profit / revenue * 100%