It is a profitability ratio of the company's sales. The value of this ratio is given by dividing two factors of the income statements of the company's accounts.

NET PROFIT / SALES 

By comparing this ratio with the Return On Investment the company's management can be supported in a deep analysis whether to improve margin and therefore efficiency in the operating management of the company or to carry out other strategic decisions. 

Studio Lupini srl
Via Don Rosmini, 4
21052 Busto Arsizio (VA) IT
MAIL: info@studiolupini.it
VAT:  IT 03611190129
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