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Profitability AnalysisProfitability AnalysisGross Profit Margin compares an entitys gross profit to its sales revenue, reflecting the proportion of sales revenue that ends up as profit.It is calculated by: Gross Profit x 100Sales Revenue30707x 1003634324= 0.8 %22532x 1005370244= 0.4 %China Aviation Oil:82054x 100285129= 28.8 %111353x 100470940= 23.6 %Royal Dutch Shell:We can determine that Shells gross profits.