Rentowność netto

Rentowność netto =  zysk netto / sprzedaż netto.

(NPM ang. net profit margin) Najczęściej stosowany wśród wskaźników rentowności sprzedaży. informuje o wartości zysku netto (po opodatkowaniu), przypadającego na każdą złotówkę sprzedanych produktów, wyrobów i usług. Im jest on wyższy, tym wyższa jest efektywność dochodów, co oznacza, że dla osiągnięcia określonej kwoty zysku przedsiębiorstwo musi zrealizować niższą sprzedaż niż wówczas, gdy rentowność sprzedaży byłaby niższa. Wysoka wartość tego wskaźnika świadczy o wysokiej efektywności sprzedaży.

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