獲利力能力 *銷貨邊際 Profit margin on sales 淨利/銷貨 *基本獲利力 Basic earning power(BEP) EBIT總資產 *總資產報酬率 Return on total assets(ROA =淨利/總資產 *權益報酬率 Return on common equity(ROE) 淨利/普通股權益9 獲利力能力  銷貨邊際 Profit margin on sales =淨利/銷貨  基本獲利力 Basic earning power (BEP) = EBIT/總資產  總資產報酬率 Return on total assets (ROA) = 淨利/總資產  權益報酬率 Return on common equity (ROE) =淨利/普通股權益