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Calculating Profit Ratio (Gross Margin)

When looking at a company's income statement to calculate the Profit Ratio (Gross Margin)

PM = Net Profit / Sales

Do you include "other" sales revenue in the equation?

Example: XYZ Ltd Income Statement for 2012

Revenues from Sales of Goods = $100

Other operating revenue = $50

Net Profit = $ 30

Should the Profit Margin ratio equation be:

PM = Revenues from Sales of Goods / Net Profit
PM = 100 / 30
PM = 3.33%

or

PM = Revenue from Sales of Goods + Other operating revenue / Net profit
PM = 100 + 50 / 30
PM = 5%