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OVERVIEW OF FINANCIAL T>(CHRIS B. MURPHY (n (:$?%-'?()$&(cJ([O[N
RATIOS

PROFITABILITY RATIOS TABLE OF CONTENTS

HC%-(3.(6'-(/&"<=-(7%&D=,I G"&#+@%.(%,?(!%@*+@%-=",
Return on Assets (ROA)
HC%-(4"'.(6/7(9'@@(P"+I 6'-(7%&D=,(A.E(F&"..(/&"<=-(o
Return on Equity (ROE)
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Return on Investment (ROI) 0'%@RH"&@?(5K%#$@' G&'W+',-@>().U'?(l+'.-=",.
Return on Invested Capital (ROIC)

EBITDA Margin HC%-(3.(6'-(/&"<=-(7%&D=,I

Net Profit Margin 9C'(,'-($&"<=-(#%&D=,J("&(.=#$@>(,'-(#%&D=,J(#'%.+&'.(C"B(#+*C
Operating Margin ,'-(=,*"#'("&($&"<=-(=.(D','&%-'?(%.(%($'&*',-%D'("<(&'A',+'E(3-(=.
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SOLVENCY RATIOS
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KEY TAKEAWAYS
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Net Margin

G"&#+@%(%,?(!%@*+@%-=",(<"&(6'-(/&"<=-(7%&D=,
R − COGS − E − I − T
Net profit margin = ∗ 100
R
Net income
= ∗ 100
R Learn how to
where: save on taxes
R = Revenue
COGS = The cost of goods sold Free eBook: Learn from
E = Operating and other expenses the leading global US
I = Interest Expat tax services
provider
T = Taxes

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Why is the net profit margin important?
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How can companies improve their net profit margin?

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How is net margin different from other profit margin measures?

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What are some high- and low-profit margin industries?

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