Sales profit margin - Uriage Rie Kirits

Japanese: 売上利益率 - うりあげりえきりつ

It is an index used to measure a company's profitability. It indicates the percentage of sales that is made up of "gross profit", which is sales revenue minus cost of goods sold. For example, in the manufacturing industry, it indicates the profit margin at the stage when a product is produced and is used to determine the profitability of the product. Other indices used to measure profitability include "return on capital", which measures how efficiently a company's capital is invested and managed.

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Japanese:

企業の収益力を計る指標のひとつ。売上高から売上原価を差し引いた「総利益」が、売上高の中でどれくらいの割合を占めるかを表す。例えば、製造業であれば、製品を生産した段階の収益率を示し、製品の採算性を判断するのに使われる。収益力を計る指標には、このほかに企業がもつ資本がどれだけ効率的に投入・運用されたかを測る「資本利益率」などがある。

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