Profit margin is part of a category of profitability ratios calculated as net income divided by revenue, or net profits divided by sales. Net income or net profit may be determined by subtracting all of a company’s expenses, including operating costs, material costs (including raw materials) and tax costs, from its total revenue. Net Profit Margin Net profit margin, found in the income statement, is a financial statement that shows overall operation of company in any one period for analyze the efficiency of business profitability. If there is a high ratio, it has a good profitability too. Moreover, there are net profit margin more than 10% and more than the interest rate of deposits that investors should invest it. (incquity, 2015)