2. The "food cost" of the catering industry is 20%-30% (therefore, the average food cost is 25%), and the catering business tax is 5.65%, that is, gross profit margin = turnover (100%)- food cost (25%)- business tax (5.65%)= 69.35%.

Generally speaking, domestic enterprises will publish information about net profit in the profit distribution table of quarterly, interim and annual reports. Generally, it is divided into single quarterly net profit and net profit from the beginning of this year to the end of this year. For listed companies, the net profit attributable to the parent company is generally checked.

Cash flow:

1, net profit (income) is the basis for forecasting future cash flow. The estimation of future cash flow is carried out by compiling cash budget, which is an important tool to ensure cash revenue and expenditure management.

Among them, the net profit and loss adjustment method is one of the important methods of cash budgeting. It is a method to adjust the current net income to net cash flow by adjusting the accounting items that affect profit and loss and cash balance one by one with the net income determined in the expected income statement according to the accrual principle as the starting point of cash preparation.

2. The difference between cash flow and net income can reveal the quality of net income. The so-called income quality refers to a concept that reflects the difference between net income and cash flow of enterprises. Generally speaking, the stronger the accompanying relationship between net income and cash flow, the better the quality of enterprise's net income.

Refer to the above content: Baidu Encyclopedia-Net Profit