, .
.
, . ( ) , , . , .
, , , .
:
.
ROM = ( , , /) * 100 %
() .
ROFA = / * 100 %
(Margin on sales, Return on sales) ( )(EBIT) (Sales).
ROS = EBIT/SALES= / * 100 %
() .
ROL = /
(Basic earning power) .
BEP = EBIT/ * 100 %
(ROA) .
ROA = / * 100 %
(ROE) .
ROE = / * 100 %
, :
(ROCE)
(ROTA)
(ROBA)
(RONA) = /
= / ( + )
(Profitability of the margin)
. (. )
(. Return on Sales, ROS) , . ( ) .
|
|
= ( / )
. . . , , , .
( ROA) , , , . , . .
, . :
= /
: Ra , P , A .
, .
. , , . , .