( "" , "", " " ) .
= - , ; ; .
. , . . , .
, , , , . :
, = - , ; ; .
, , , . . , , . . .
, , , , .
- ( ) , . , . m , υ .
, , ), . , , . , , . , , . .
() .
ROM = (() /) * 100 %
() .
ROFA = / * 100 %
(Margin on sales, Return on sales) ( )(EBIT) (Sales).
ROS = EBIT/SALES= / * 100 %
() .
ROL = / * 100 %
(Basic earning power) .
BEP = EBIT/ * 100 %
(ROA) .
ROA = / * 100 %
(ROE) .
ROE = / * 100 %
, (ROIC) .
ROIC = EBIT*(1- )/ * 100 %. , ROIC = (EBIT*(1- ) % )/( + )