becauseMain businessProfit not deductedselling expenses、Administrative expenses、Financial expensesetc.Period expenses, which can not fully reflect the profitability of the company's main business, but only becauseMain business costAnd taxes, sales unit price and sales volume changes.However, in most cases, the main business profit isoperating profitThe main components of.For mastering the companyProfitabilityMore useful indicators areProfit rate of main business。Through the vertical comparison of the company's main business profit rate, we can see that the company's profitabilityChange trend；Through the horizontal comparison with the main business profit rate of other enterprises in the same industry, we can see the relative profitability of the company.
Main business profit andSales profitDifference between:
The main business profit is the profit realized by an enterprise in its main business.
Sales profitIt refers to the profit realized by an enterprise in all its sales business, also called operating profit, which includes the main business profit.The calculation formula is:
It can be seen from this that whether other business income, other business expenditure, operating expenses, administrative expenses and financial expenses are involved in the calculation reflects the fundamental difference between main business profit and sales profit.In other words, the main business profit is only a part of the sales profit (operating profit).
