손익계산서 비율 분석기 계산기
이 무료 손익계산서 비율 분석기 계산기에 수익, 매출원가, 영업비용, 이자비용, 세율을 입력하여 매출총이익률, 영업이익률, 순이익률 및 이자보상배율을 즉시 계산하세요.
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작동 방식
The Income Statement Ratio Analyzer builds a full waterfall from revenue through cost of goods sold, operating expenses, interest, and taxes to net income using five inputs: total revenue, COGS, operating expenses, interest expense, and effective tax rate percentage. Enter figures from an annual SEC filing, earnings release, or investor presentation. Example: one million revenue, six hundred thousand COGS, three hundred thousand operating expenses, fifty thousand interest, twenty five percent tax rate yields forty percent gross margin, ten percent operating margin, and net margin after tax with interest coverage of two times. All inputs auto save in browser so you can update quarterly without retyping baseline history. The waterfall shows dollar amounts and margin percentages at each step so you see where profit erodes between gross profit and net income. Value investors use the tool to sanity check whether headline EPS growth came from revenue expansion, margin improvement, or lower tax rate rather than durable competitive advantage. Paste figures from a 10-K or earnings release: revenue, COGS, operating expenses, interest, and effective tax rate. The waterfall instantly shows where margin leaks appear between gross profit and net income.
Review gross margin, operating margin, net margin, interest coverage ratio, and color coded coverage health from strong through critical. Gross margin reflects production efficiency. Operating margin reflects overhead discipline after COGS. Net margin is bottom line for shareholders after financing and tax. Interest coverage equals operating income divided by interest expense: above five is strong, two to five adequate, one to two weak, below one critical when operating profit cannot cover interest. Change one input at a time for instant scenario analysis: raise COGS ten percent to simulate commodity inflation or increase interest expense to model refinancing at higher rates. Compare two quarters by updating inputs after each report. Rising revenue with falling operating margin often signals cost discipline problems or aggressive growth spending. Export mental notes on whether margin changes are mix driven, pricing driven, or cost driven before concluding business quality improved or deteriorated quarter over quarter. Compare two quarters side by side by updating inputs after each report. Rising revenue with falling operating margin often signals cost discipline problems or aggressive growth spending.
or increase interest expense to model refinancing at higher rates. Compare two quarters by updating inputs after each report. Rising revenue with falling operating margin often signals cost discipline problems or aggressive growth spending. Export mental notes on whether margin changes are mix driven, pricing driven, or cost driven before concluding business quality improved or deteriorated quarter over quarter. Compare two quarters side by side by updating inputs after each report. Rising revenue with falling operating margin often signals cost discipline problems or aggressive growth spending.
입력값이 변경될 때마다 손익계산서 비율 분석기을(를) 사용하세요: 시장 변동, 새로운 기여금 또는 수정된 개인 가정 후. 소프트웨어 설치 없이 빠른 재실행을 위해 페이지를 북마크하세요.
단계별 안내
- 손익계산서 비율 분석기을(를) 열고 현재 입력값을 입력하세요.
- 계산된 출력과 요약 테이블을 검토하세요.
- 가정을 조정하고 시나리오를 나란히 비교하세요.
실전 예제
The Income Statement Ratio Analyzer builds a full waterfall from revenue through cost of goods sold, operating expenses, interest, and taxes to net income using five inputs: total revenue, COGS, operating expenses, interest expense, and effective tax rate percentage. Enter the sample inputs described in How it works to reproduce the scenario step by step.
한 번에 하나의 입력을 조정하여 민감도를 확인하세요. 손익계산서 비율 분석기은(는) 즉시 업데이트되므로 행동하기 전에 낙관적 및 보수적 가정을 스트레스 테스트할 수 있습니다.
이 계산기를 사용할 때
Reach for Income Statement Ratio Analyzer when enter revenue, cogs, operating expenses, interest expense, and tax rate to compute gross, operating, and net margins plus interest coverage.. It suits quick what if analysis before trades, allocation changes, or plan updates.
결정이 세금, 유동성 또는 하나의 공식이 포착하는 것 이상의 다년 전망을 포괄할 때 관련 도구와 함께 사용하세요.
흔한 실수
입력 단위나 오래된 시장 가격을 확인하지 않고 출력을 복사하는 것은 손익계산서 비율 분석기에서 흔한 오류입니다. 행동하기 전에 티커, 백분율 및 날짜를 확인하세요.
단일 기준 시나리오만 실행하면 꼬리 위험을 무시합니다. 보수적 입력으로 스트레스 테스트하고 결정이 중요할 때 아래 나열된 관련 도구와 비교하세요.
공식
Gross Margin = (Revenue − COGS) / Revenue × 100
Operating Margin = Operating Income / Revenue × 100
Net Margin = Net Income / Revenue × 100
SG&A Ratio = SG&A / Revenue × 100
R&D Ratio = R&D / Revenue × 100
EPS = Net Income / Shares Outstanding
Revenue Growth = (Current − Prior) / |Prior| × 100
Margins compare within same industry only. Software margins differ from retail margins. Rising margins over time signal competitive advantage. Uses simplified tax on pre tax income. Deferred taxes and NOL carryforwards are not modeled. Uses simplified tax application on pre tax income. Deferred taxes and NOL carryforwards are not modeled.
제한 사항 및 가정
Margins compare within same industry only. Software margins differ from retail margins. Rising margins over time signal competitive advantage. Uses simplified tax on pre tax income. Deferred taxes and NOL carryforwards are not modeled. Uses simplified tax application on pre tax income. Deferred taxes and NOL carryforwards are not modeled. Income Statement Ratio Analyzer does not replace personalized advice. Fees, slippage, account specific rules, and behavioral constraints may change real world outcomes.
주요 용어
- What inputs do I need and what does the calculator do
- Enter key income statement line items: revenue, COGS, operating expenses including SG&A and R&D, interest expense, and effective tax rate.
- How should I interpret the three margins together
- Gross margin shows production efficiency as revenue minus COGS divided by revenue.
- 모델 가정
- Interest coverage equals operating income divided by interest expense.
대안 비교
Deepen margin analysis with Gross Margin and Net Profit Margin calculators, evaluate cash conversion with Free Cashflow Yield, and compare valuation with DCF Valuation tool on portfolios. Use those calculators when income statement ratio analyzer alone does not capture the full decision.
portfolios.tools의 내부 링크는 계산기 체인을 도와줍니다: 먼저 손익계산서 비율 분석기을(를) 실행한 다음, 아래 관련 섹션의 전문 도구로 엣지 케이스를 검증하세요.
FAQ
What inputs do I need and what does the calculator do?
Enter key income statement line items: revenue, COGS, operating expenses including SG&A and R&D, interest expense, and effective tax rate. The tool calculates gross profit, operating income, pre tax income, net income, three margin percentages, and interest coverage. Missing line items like other income or one time charges skew net margin. Adjust operating expenses to include all recurring overhead for cleaner peer comparisons. One time restructuring charges belong excluded when analyzing normalized run rate profitability. Stock based compensation embedded inside operating expenses reduces comparability across companies that report adjusted metrics excluding SBC. Missing line items like other income or one time charges will skew net margin. Adjust operating expenses to include all recurring overhead for cleaner comparisons.
How should I interpret the three margins together?
Gross margin shows production efficiency as revenue minus COGS divided by revenue. Operating margin shows day to day profitability after overhead. Net margin is bottom line after interest and tax. Together they reveal where profit is squeezed. SaaS companies target seventy percent plus gross margin while grocery retailers run near twenty five percent. Always benchmark against direct peers not broad market averages. Margin expansion at gross level with flat operating margin suggests rising SG&A or R&D spend. Net margin can rise from lower tax rate alone without operational improvement, which is why all three margins matter together. SaaS companies target 70%+ gross margin while grocery retailers run near 25%. Always benchmark against direct peers, not the broad market.
What does interest coverage tell me and what's a good number?
Interest coverage equals operating income divided by interest expense. Above five is strong, two to five adequate, one to two weak, below one means operating income cannot cover interest. Ratio below one point five often precedes credit rating downgrades. Highly leveraged cyclicals look fine at peak earnings then breach covenants in downturns when operating income falls but interest stays fixed. Pair coverage trends with debt maturity schedule from footnotes when available. Floating rate debt raises interest expense quickly when central banks hike rates, which this tool models instantly by editing the interest input. Interest coverage below 1.5x often precedes credit rating downgrades. Highly leveraged cyclicals can look fine at peak earnings then breach covenants in downturns.
How do I know if the margins are good or bad?
Compare margins against industry peers shown conceptually on results context. Retailers should have lower gross margins than SaaS. Utilities typically carry more debt and lower coverage than tech. Waterfall breakdown shows exactly where erosion happens. Note whether margin changes are mix driven, pricing driven, or cost driven before concluding quality improved. Single quarter spikes from asset sales distort net margin. Multi year margin trends matter more than one quarter for moat assessment because cyclical industries naturally swing with commodity prices. Export mental notes on whether margin changes are mix driven, pricing driven, or cost driven before concluding quality improved or deteriorated.
Can I use this for scenario analysis or forecasting?
Yes for scenario analysis. Keep revenue fixed and increase COGS to model raw material inflation. Change interest expense to simulate refinancing. All five inputs update results in real time without spreadsheet rebuild. Model ten percent COGS shock for commodity stress or five point tax rate change for legislative scenarios. Forecasting full future income statements requires revenue growth assumptions beyond this tool scope. Duplicate inputs for competitor tickers manually to build side by side margin comparison during equity research sessions. Model a 10% COGS shock to simulate commodity inflation or supply chain disruption without rebuilding a full spreadsheet model.
이 손익계산서 비율 분석기 계산기를 휴대폰이나 태블릿에서 어떻게 사용하나요?
예. 이 도구는 데스크톱과 동일한 공식으로 모바일 브라우저에서 완전히 실행됩니다. 선택적 localStorage는 브라우저 설정에서 활성화된 경우 기기에 입력값을 기억할 수 있습니다.
손익계산서 비율 분석기을(를) 사용할 때 내 데이터는 어디에 저장되나요?
당사 서버 어디에도 없습니다. 계산은 브라우저에서 로컬로 실행됩니다. 선택적 localStorage는 기기에서만 양식 필드를 저장하며 네트워크를 통해 포트폴리오 번호를 전송하지 않습니다.
세금 또는 법적 결정에 손익계산서 비율 분석기에 의존해야 하나요?
아니요. 이 도구는 교육용 수학만 제공합니다. 세법, 계좌 규칙 및 개인 상황은 다양합니다. 중대한 결과를 초래하는 거래 전에 자격을 갖춘 세무 또는 법률 전문가와 상담하세요.
관련 도구
Deepen margin analysis with Gross Margin and Net Profit Margin calculators, evaluate cash conversion with Free Cashflow Yield, and compare valuation with DCF Valuation tool on portfolios.tools. Run quarterly after earnings to track margin trends for holdings you research and flag coverage deterioration before credit spreads widen. Deepen margin analysis with Gross Margin and Net Profit Margin calculators. Evaluate cash conversion with Free Cashflow Yield. Compare valuation with DCF Valuation tool.