Tata Motors Ltd., India’s largest truckmaker and the owner of Jaguar Land Rover, turned to full- year net income after the luxury unit had a pretax profit and sales gained amid economic growth.

捷豹路虎税前利润及销售增长，印度最大汽车制造商塔塔汽车公司公布全年净收入增长。

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Determining the return may involve gross sales, net income, revenue recognition, cash flow, and the time value of money.

回报的决定因素涉及到毛销售额、净收入、收入酬劳、现金流、以及资金的时间价值等。

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Net income came to $45 million, or $1.01 a share, up from 73 cents a share in the first quarter of 2010. Sales climbed by 35% on a 45% year-over-year increase in ad revenue.

净利润达到了4千5百万美元，每股收益1.01美元，同比2010年第一季度增加了73美分，广告收益比45%的年基增加了35%。

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Thus, gross profit margins (gross profit divided by sales) and net profit margins (net income divided by sales) should both be analyzed.

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The performance criteria used to determine the annual bonuses for the named executive officers were net sales and operating income as determined in accordance with generally accepted accounting principles.

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Over the past five years Apple has grown net income and sales a compounded 64.21 and 44.81 percent respectively.

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