Hello and welcome back now we're going to demonstrate a gross margin  percentage for you to arrive at your gross margin percentage is going to be the  gross margin divided by your net sales. As an example, we're going to use the  2000 annual report of Abercrombie and Fitch, as you can see, their gross profit  margin is their revenues divided by or their gross profit divided by their revenues for 41.13% for the year 2000 and then night in 1999 they had a 43 point 69%  gross profit margin, and then a 41.16% in 1998 and each year you can see that  well, in 1999 their profit went up, and then it started declining again. So this is  what, this is, a very important tool to help businesses see what is going on. As  far as, Are we making a profit? Are we not making a profit? So with  Ambercrombie's gross margin, it held at a rather high 41 to 43% over those  three years. You should know. You should now understand the distinction  between accounting for a service company and a merchandising company. And  the next chapter continues the discussion of merchandise inventory carried by  merchandising companies. Thank you. 



最后修改: 2025年01月21日 星期二 07:38