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For a system of molecules,
Gross Profit Rate
The ratio of gross profit to net sales, indicating the efficiency of a company in controlling its production or purchase costs.
Equity Method
An accounting technique used by firms to assess the profits earned by their investments in other companies.
Intra-entity Gross Profit
The profit recognized on transactions conducted within the same entity, not realized in consolidated financial statements until the transactions affect an external party.
January 1 Retained Earnings
The amount of earnings retained in a company as of the beginning of the fiscal year, not distributed to shareholders in the form of dividends.
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