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【正文】 estment（ 投資指標(biāo)） They express the assessing of returns and performance of shares in a business. The key steps in financial ratio analysis Identify users and their information needs Select and calculate appropriate ratios Interpret and evaluate the results Profitability ratios(獲利能力比率 1) ? ROSF(return on ordinary shareholders’funds)（ 權(quán)益報(bào)酬率） Definition: It pares the amount of profit for the period with the ordinary shareholders’ stake in the business. Calculation formula: Attention: the shareholder’s funds use the yearend figures for simple considering. ? ROCE(return on capital employed)（ 資本收益率） Definition:It express the relationship between the profit and the longterm capital. Calculation formula: Attention: longterm capital includes share capital, reserves and longterm loans. ROSF measures the returns achieved by ordinary shareholders ROCE measures the returns achieved from all the longterm capital Profitability ratios(獲利能力比率 2) profit margin（ 銷售凈利率） Definition: It relates the profit for the period to the sales during the period. Calculation formula: Function: to distinguish different types of business, such as a supermarket is often on low profit margins but a jewel business is often on a high profit margins. gross profit margin（ 銷售毛利率） Definition: It relates the gross profit of the business to the sales during the same period. Calculation formu
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