"True Relationships in CFA® Level 1 Exam"

"The Relationships in CFA® Level 1 Exam"

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Question

Which of the following relationships is true?

Answers

Explanations

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A. B. C. D.

C

Gross profit = Net sales - COGS -

Operating profit = Gross Profit - Sales & General Expenses = EBDIT

Net Income = Earnings after depreciation, interest expense and taxes

= Operating profit - depreciation - interest expense - taxes

Since gross profit > operating profit > net income, "Gross profit margin > Operating profit margin > Net profit margin" is the correct choice.