Nettogewinnquote

Nettogewinnquote, also known as the net profit margin, is a profitability ratio that indicates what portion of a company's revenue remains as net income after all costs, taxes, and extraordinary items have been deducted. The standard calculation is Nettogewinn (net income) divided by Umsatz (revenue), multiplied by 100 to express a percentage.

Example: A company with 1,000,000 in revenue and 120,000 in net profit has a Nettogewinnquote of 12%.

Interpretation: The metric reflects profitability efficiency, pricing power, and cost control. A higher nettogewinnquote generally signals more efficient operations and stronger earnings relative to sales, but comparisons should account for industry norms, business models, and accounting practices. One-time gains or losses, tax structures, and non-recurring items can distort the ratio, so adjustments or rolling averages are sometimes used. The metric is commonly used by investors, creditors, and managers to assess profitability over time and to benchmark against peers.

Limitations: Cross-industry comparability is limited; differences in depreciation methods, financing, and impairment can affect net income. It also does not reveal how efficiently assets are used (that would be return on assets) or how much revenue is required to generate a given level of profit.

Related metrics: gross margin, operating margin (EBIT margin), EBITDA margin, return on equity.