2007-11-18

Key Fundamentals: Sales, Margins, Return On Equity(7)

Profit Margins: Another Way To Assess Earnings Performance(2)

Let's take profit margins one step further.

There are two types of profit margins.

One is called the after-tax margin, and it calculates the percentage of earnings that come from sales after taxes have been paid.

Let's take one company that earned $10 million from $100 million in sales.

This gives it a profit margin of 10%.

What if this company had to pay $2 million in taxes?

What would that do to the margin?

Well, deduct the $2 million tax payment from the $10 million in earnings and you've got $8 million in earnings.

Divide that by the $100 million in sales, and the margin is now only 8%.

The other type of margin is the pretax profit margin, and -- you guessed it -- it ignores the taxes a company pays.

Analysts and investors scrutinize both numbers.

Some prefer pretax margins because they show realistic profitability without the distortion of varying tax rates.

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