Gross Profit Margin - Uriage dakasouriekiritsu

Japanese: 売上高総利益率 - うりあげだかそうりえきりつ

Also known as gross profit margin, it indicates the percentage of gross profit on sales (gross profit) to sales. It is a basic management indicator for judging a company's profitability. It is the profit obtained by subtracting the cost of sales from sales on the income statement according to the rules for financial statements, etc. under the Securities and Exchange Act. It indicates the percentage of gross profit (gross profit obtained by subtracting the cost of sales from sales) compared to sales. It is also effective as an indicator for measuring the profitability and viability of products and goods, and in both cases the higher the better. Conversely, it is two-sided with the cost of sales ratio, the lower the better. The calculation formula is gross profit ÷ sales x 100. The unit is %.

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Japanese:

粗利益率とも呼ばれ、売上高に対して売上高総利益（粗利益）が何％かを示す。企業の収益性を判断する際の基本的な経営指標。証券取引法の財務諸表等規則による損益計算書上で、売上から売上原価を差し引いた利益のこと。売上高に対して、総利益（売上高から売上原価を差し引いた粗利益）が100分比でどのぐらいに当たるかを示す。製品や商品の収益性、採算性を計る指標としても有効で、いずれも高いほど良いとされる。逆に、低いほど良いとされる売上原価率とは表裏の関係にある。計算式は売上総利益÷売上高×100。単位は％。

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