» 영업이익률

$$\text{영업수입} = \text{영업마진} \times \text{순매출액}$$

$$\mathrm{OI} = \mathrm{OM} \times \mathrm{NS}$$

$$\text{순매출액} = \frac{\text{영업수입}}{\text{영업마진}}$$

$$\mathrm{NS} = \frac{\mathrm{OI}}{\mathrm{OM}}$$

$$\text{영업마진} = \left( \frac{\text{영업수입}}{\text{순매출액}} \right)$$

$$\mathrm{OM} = \frac{\mathrm{OI}}{\mathrm{NS}}$$