# 毛利率、營業利益率、純益率

**毛利率**

只與產品相關，不包含營業費用相關。

> **毛利率 = 全年毛利 / 全年營收**

**營業利益率**

除了產品外還包含了營業費用(薪資、廣告費)

> **營業利益率 = 全年營業利益 / 全年營收**

**淨利率**

扣除所有成本後的營收（包含產品成本和營業費用）

> **淨利率 = 全年稅後淨利 / 全年營收**

<https://statementdog.com/indicator_explain/margin.html>


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