邊際利潤率
profit margin
又稱營業回報率 (Return on Sales)，用來評估企業盈利能力。當然，這個數字越高越好；不過，穩定利潤增長亦十分重要。投資者應同時比較三至五年的數字，或計算五年邊際利潤率平均值，以確定企業的盈利能力。 公式: 邊際利潤率 = 純利 / 營業額 * 100%
Also known as operating rate of return (Return on Sales), to assess the profitability of the business. Of course, this figure is as high as possible; however, steady profit growth is also very important. Investors should also compare numbers of three to five years, or five years to calculate the average profit margin in order to determine the company's profitability. Formula: profit margin = net profit / revenue * 100%