1. 4 188bet Live Casino indicator formulas

1、Gross 188bet Live Casino=operating income-operating cost-business tax and surcharge
2、Operating 188bet Live Casino = gross 188bet Live Casino - sales expenses - administrative expenses - financial expenses - asset impairment losses + gains from changes in fair value (- losses from changes in fair value) + investment income ( - investment losses)
2、Total 188bet Live Casino = operating 188bet Live Casino + non-operating income – non-operating expenses
3. Net 188bet Live Casino = total 188bet Live Casino – income tax expense

2. Basis for adjustment of 188bet Live Casino indicators

Adjustments to operating profits were made in the "Accounting Standards for Business Enterprises" No. 30 "Financial Statement Presentation" promulgated by the Ministry of Finance on February 15, 2006:
1、Income (or loss) from changes in fair value refers to the gains (or losses) caused by changes in the fair value of an enterprise's trading financial assets and other assets that should be included in the current 188bet Live Casino and loss；
2、Transfer investment income to operating 188bet Live Casino，Also canceled the mention of main business 188bet Live Casino and other business profits；
3. Subsidy income is merged into non-operating income.

三、Comparative explanation based on the income statement of Guangzhou Garden Hotel in 2015 (unit: 10,000 yuan)

Operating income 46441.24
Less: operating cost 20347.71
Business tax and surcharge 2412.66（1、Gross 188bet Live Casino is 23680.87）
Sales expenses 6190.86
Management expenses 10650.42
Financial expenses 1075.56
Asset impairment loss 1.25（2、Operating 188bet Live Casino 5762.78）
Add: non-operating income 13.36
Including: 188bet Live Casino from disposal of non-current assets 1.94
Less: Non-operating expenses 423,000 yuan
Among them: loss on disposal of non-current assets 26.96（3、Total 188bet Live Casino 5733.84）
Less: income tax expense 1416.97（4、Net 188bet Live Casino 4316.87）

four、Zhao Huanyan calculates Guangzhou Garden Hotel’s 2015 188bet Live Casino margin indicators

1. Gross 188bet Live Casino margin: 50.99%
2. Operating 188bet Live Casino margin: 12.41%
3. Net 188bet Live Casino margin: 9.30%

*Author of this article: Zhao Huanyan，Expert Author，Chief Knowledge Officer of Huamei Consulting Group、Senior Economist。Welcome to communicate！

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