# Profitability Ratios

<table><thead><tr><th width="94">Code</th><th width="205">Data field</th><th width="242">Calculation</th><th>Meaning and Applications</th></tr></thead><tbody><tr><td><strong>F5.41</strong></td><td><strong>Gross profit margin %</strong></td><td><p>Calculated by dividing gross profit by net sales. Or: F5.41 = F2.96/F2.94</p><p>This index is calculated by year or the sum of the last 4 quarters</p></td><td>The gross profit ratio indicates the profit after deducting the costs to obtain the goods and services, excluding selling costs and related general and administrative expenses.</td></tr><tr><td><strong>F5.42</strong></td><td><strong>EBITDA %</strong></td><td><p>Calculated by dividing EBITDA by net sales. Or: F5.42 = F2.152/F2.94</p><p>This index is calculated by year or the sum of the last 4 quarters</p></td><td>The EBITDA ratio indicates profitability and eliminates the effects of capital structure and depreciation policies. Therefore, this ratio can be used to compare different sectors or companies in different sectors.</td></tr><tr><td><strong>F5.43</strong></td><td><strong>EBIT %</strong></td><td><p>Calculated by dividing EBIT by net sales. Or: F5.43 = F2.153/F2.94</p><p>This index is calculated by year or the sum of the last 4 quarters</p></td><td><p>Calculated by dividing EBIT by net sales. Or: F5.43 = F2.153/F2.94</p><p>This index is calculated by year or the sum of the last 4 quarters</p></td></tr><tr><td><strong>F5.44</strong></td><td><strong>Profit before tax %</strong></td><td><p>Calculated by dividing profit before tax by net sales. Or: F5.44 = F2.106/F2.94</p><p>This index is calculated by year or the sum of the last 4 quarters</p></td><td></td></tr><tr><td><strong>F5.45</strong></td><td><strong>Net profit margin %</strong></td><td><p>Calculated by dividing net profit after tax by net sales.</p><p> </p><p>Or F5.45 = F2.110/F2.94</p></td><td></td></tr></tbody></table>
