Ratio

Calculation

Gross profit rate

(Sales profit/Sales income) × 100

Net profit rate

(Net profit/Sales income) × 100

Return on Assets (ROA)

(Net profit/Average assets in accounting) × 100

Return on Equity (ROE)

(Net profit/Average equity in accounting) × 100

Earnings per Share (EPS)

Net earnings/Number of shares outstanding

Book value per Share (BVPS)

Book value of net asset/Number of shares outstanding