Return on Sales definition

Return on Sales means as to any Performance Period, the percentage equal to the Company’s or a business unit’s Operating Income divided by the Company’s or the business unit’s, as applicable, Revenue.
Return on Sales means as to any Performance Period, the percentage equal to the Company’s Net Income or the business unit’s Pro Forma Net Income, divided by the Company’s or the business unit’s Annual Revenue.

Examples of Return on Sales in a sentence

  • As determined by the Committee, the Performance Goals applicable to an award may provide for a targeted level or levels of achievement using one or more of the following measures: (a) Operating Income, (b) Pretax Income, and (c) Return on Sales.

  • Return on Sales ("ROS") which equals net income divided by net sales.

  • Similarly, the PLI should not be based on a measure which is itself, not at arm’s length.Typical PLIs used include: Return on Sales (ROS) for distributors/resellers of tangible products where no unique and valuable contributions are made by the tested party; Return on Assets (ROA) and Return on Capital Employed (ROCE) for asset-intensive industries, such as manufacturing (where no unique and valuable contributions are made by the tested party).

  • The Committee reserves the right to reduce or eliminate the Award for any reason, regardless of the amount or level of EBIT, Net Sales, Return on Sales, Same Location Sales Growth, and/or net income from continuing operations available to common shareholders excluding special items, as disclosed and discussed in the earnings release, that is achieved.

  • Return on Sales (“ROS”): the ratio calculated by using the net operating profit as the numerator, and the net sales revenue as the denominator.


More Definitions of Return on Sales

Return on Sales means the Company's net after-tax income for the fiscal year in question divided by its net sales for such fiscal year, in each case as shown in the Company's audited financial statements (provided that if there is any change in accounting standards used by the Company after the Grant Date, Return on Sales will be calculated without regard to such change). The Participant's "Threshold ROS" is _____ percent; his "Target ROS" is _____ percent; and his "Maximum ROS" is _____ percent. If, at the end of the Performance Period, the Company's Average ROS is equal to the Threshold ROS, the Participant will be entitled to receive 50 percent of the Target ROS Award; if the Company's Average ROS is equal to the Target ROS, the Participant will be entitled to receive 100 percent of the Target ROS Award; and if the Company's Average ROS is equal to or greater than the Maximum ROS, the Participant will be entitled to receive 150 percent of the Target ROS Award. If the Company's Average ROS is otherwise between the Threshold ROS and the Maximum ROS, the number of Performance Shares that the Participant is entitled to receive will be calculated using a straight-line interpolation. If the Company's Average ROS is less than the Threshold ROS, the Participant will not be entitled to receive any Shares as part of his Target ROS Award. In no event will the Participant be entitled to receive pursuant to this Agreement more than 150 percent of the Target ROS Award.
Return on Sales means, as to any Performance Period, the percentage equal to Profit, divided by the Revenue.
Return on Sales means, for the Performance Period, the rate determined by dividing Net Income by Sales. Both Net Income and Sales will be the three year cumulative values as reported in the Company’s audited financial statements after adjusting for extraordinary income and expense items. The foregoing definitions and measures will exclude the base Net Income and Sales of major acquisitions and divestitures, however, they will include post-acquisition growth. Net Income will also be adjusted for “fair value” expenses of the acquisition including investment banker charges, amortization of intangibles, physical property step-ups, and imputed interest on the acquisition value.
Return on Sales means the ratio of the Company’s EBIT divided by Net Sales. Specifically, the ratio of the Company’s EBIT to Net Sales, expressed as a percentage, for the award period as calculated by the Company, consistent with Section 162(m) of the Code, in its sole and complete discretion.
Return on Sales means the ratio of the Company’s operating profit to Net Sales, expressed as a percentage, for the Award Period, as calculated by the Company in its sole and complete discretion.