Net operating margin
This ratio measures the total return of sales, including the company policy regarding costs other than cash costs, on the basis of the following formula:
((9901 + 9125) / (70 + 74 - 740)) x 100
It should always be considered together with the gross operating sales margin.
For the following sectors:
BAT Construction companies
GCV Public works, road construction, water works
ENG Consulting engin. and design bureaus
INS Installation, other or more than one speciality
The net operating (sales) margin is calculated according to the following formula:
((9901 + 9125) / (70 + 71 + 74 – 740)) x 100.