2. Gross profit margin =( 1- purchase price excluding tax/sale price excluding tax) × 100%. The calculation formula of comprehensive gross profit margin is: net profit rate of assets = (net profit/average total assets) × 100%= (net profit/sales revenue )× (sales revenue/average total assets) = net profit rate of sales × asset turnover rate.
3. The net interest rate of assets reflects the comprehensive effect of enterprise's asset utilization, which can be decomposed into the product of net interest rate and asset turnover rate, so that we can analyze what causes the increase or decrease of net interest rate of assets.
4. Gross profit margin = (sales revenue-cost of sales)/sales revenue × 100%.