1, different considerations

Sales gross profit margin only considers the difference between sales revenue and cost, that is, gross profit;

The calculation method of net interest rate should be gross profit divided by income after deducting expenses and profits and losses in other periods.

2. There are different ways to reflect the competitiveness of enterprises.

Gross profit margin of sales is the initial basis of enterprise's net profit rate of sales. Without sufficient gross sales margin, profits cannot be formed. Enterprises can analyze the gross profit margin of sales on schedule, so as to judge the occurrence and proportion of sales revenue and sales cost.

Net interest rate can also be understood as the indirect embodiment of enterprise competitiveness. It does not need a lot of management fees to prove that the enterprise is running efficiently, a lot of sales expenses to prove that the products of the enterprise have a market, and a lot of financial expenses to prove that the debt level of the enterprise is low.

3, the calculation formula is different

Gross profit margin = gross profit/operating income × 100%= (main business income-main business cost)/main business income × 100%.

Net interest rate = net profit ÷ main business income × 100%= (total profit-income tax expense)/main business income * 100%.

4. Different meanings

Net interest rate This indicator reflects the net profit per yuan of sales revenue. Income level representing sales revenue;

Gross profit margin refers to how much money can be used for expenses and profits in various periods after deducting sales costs from sales revenue per yuan.

Baidu encyclopedia-net interest rate

Baidu encyclopedia-gross profit margin