Assignment First

  本篇论文代写价格-净利润率讲了公司净利差的定义是在考虑了公司的所有经营费用(包括税金、利息和优先股股利)但不包括普通股股利后,公司总收入中剩余的百分比。计算方法为(总收入-总费用)/总收入,即净利润/总收入。净利差被投资者认为是非常重要的,因为它意味着一个公司在将收入转化为利润时,对于公司所有的股东来说有多好。必须考虑到的一个关键问题是,净利润不能与公司一年的现金收入相混淆。这是因为损益表包含了很多非现金项目,如摊销和折旧。本篇论文代写价格文章由美国第一论文 Assignment First辅导网整理,供大家参考阅读。

  Net Profit Margin

  Net profit margin of the firm is defined as the percentage of the total revenues of the firm which are left after taking into account all the operating expenses of the firm (which includes taxes, interest and also preferred stock dividend) but excluding the common stock dividends. It is calculated as (Total Revenue – Total Expenses) / Total Revenue, which becomes Net Profit / Total Revenue. Net profit margin is considered to be very crucial by the investors as it signifies how good is a firm at converting the revenues into profit for all the available shareholders in the firm. One crucial thing that one must take into consideration is that net profit must not be confused with how much the firm during a year earned in cash. It is because of the fact that the income statement includes a lot of non-cash items like amortization and depreciation (Chanda 2005).

  Any change in the net profit margin of the firm over a period of time is noticed a lot by the shareholders and the potential investors (Langley 2002). It is due to the fact that a falling net profit margin of the firm might indicate that something is wrong with the operations of the firm ranging from poor customer service, fall in sales or also poor management of expenses of the firm.

  In the year 2011, the net profit margin of Apple was 23.95; this signifies that in that particular year 23.95% of the total revenues earned by the firm were the part of the net profit after taking into account all the operating expenses of the firm. The same increased in the year 2012 to 26.67 and then fell for the next two years to 21.67 and 21.61 respectively for the year 203 and 2014. In the year 2015, the net profit margin of Apple Inc. increased to 22.85. Investors tend to compare the net profit margin of the firms within the same industry so as to measure the efficiency of the firm.