営業利益率とは？
営業利益率 A profitability ratio calculated as operating income divided by net sales, indicating the proportion of revenue remaining after covering operating expenses but before interest and taxes.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “営業利益率” Used in Practice?
営業利益率が高いほど、コスト管理の効率性と本業の収益力の強さを示す。
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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営業利益率とは？
A profitability ratio calculated as operating income divided by net sales, indicating the proportion of revenue remaining after covering operating expenses but before interest and taxes.
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