The calculation formula is as follows:

Net interest rate on total assets = net profit/average total assets × 100

Average total assets = (total assets at the beginning of the period, total assets at the end of the period) )÷2

(1) The higher the value of this indicator, the higher the asset utilization efficiency of the enterprise, focusing on increasing revenue and saving funds.

(2) This indicator can be used to compare with the company's historical data, plans, and the average or advanced level of the same industry, and analyze the reasons for the differences.

(3) This indicator can be used to analyze existing problems in operations, improve sales profit margins, and accelerate capital turnover.

For example, on March 5, 2011, the net profit in the 2010 financial report announced by Shanghai Lansheng Co., Ltd. was 87.65 million yuan, the opening balance of total assets was 3,581.31 million yuan, and the ending balance was 256,018 Ten thousand yuan, its average total assets = 358131 256018 =307074.5 (ten thousand yuan) 2 Net interest rate on total assets = 8765 × 100 = 2.85 307074.5