This ratio express in percentage terms the profitability of the capital invested in the company's intangible assets. 

EBIT / INTANGIBLE ASSETS 

It is an useful indicator for transfer pricing analysis and therefore for comparisons between companies operating in the same industry, as instance high-tech industry. It is a significan indicator for start-up companies that bear high costs in research and development for technological process and innovation. 

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