稅前利潤率
profit margin before tax
與邊際利潤率(Profit Margin)一樣,用來評估企業盈利能力。不過,它採用除稅前營業溢利作計算,即是不刪除稅項支出。 公式: 稅前利潤率 = 除稅前營業溢利 / 營業額 * 100%
And profit margin (Profit Margin), as used to assess the profitability of the business. However, it uses pre-tax operating profit for calculation, that is not deleted tax expense. Formula: EBIT margin = Operating profit before tax / revenue * 100%