Purchase price = 100/ 1.25=80 yuan.
If you sell 150 yuan, you can earn (150-80)/80 *100% = 87.5%.
Formula: 100/( 1+25%)==80 (yuan)
( 150-80)/80* 100%=87.5%
1. Net profit rate refers to the percentage of operating net profit to net sales or the percentage of invested capital. This percentage can comprehensively reflect the operating efficiency of an enterprise or an industry. In accounting, profit can be divided into gross profit (the difference between sales volume and cost of goods sold), operating profit (the difference between gross profit and operating expenses) and net profit (the difference between operating profit and income tax).
2. The profits are different in different periods, different industries and different enterprises. In enterprises with higher profits, employees can get higher wages and bonuses. From the profit level, we can predict the economic development trend. Profit growth, employment and income will generally increase, while profit decline, employment and income will also decrease.
Profits encourage people to invest their savings in profitable enterprises or industries. At the same time, profits also provide the largest source of funds for economic growth. Although the absolute value of profit may reach a new level every year, the profit rate may not necessarily increase with it.
Four: the corporate income tax rate is legal, and the higher the income tax rate, the less the net profit. There are two income tax rates in China. One is the income tax rate of 25% for general enterprises, that is, 25% of the total profits should be turned over to the state finance as tax; The other is the preferential tax rate for foreign-funded enterprises and some high-tech enterprises, and the income tax rate is 15%. When the operating conditions of enterprises are equivalent, the enterprises with lower income tax rate have better operating benefits.
Five: only paying attention to the absolute increase or decrease of net profit is not enough to reflect the change of the company's profitability, and it needs to be combined with the change of the main business income. For example, if the growth rate of main business income is faster than the growth rate of net profit, the company's net profit rate will decline, indicating that the company's profitability is declining. On the contrary, if the growth rate of net profit is faster than income, the net profit rate will increase, indicating that the company's profitability is increasing.