Operating Ratio is a company's operating expenses divided by its operating revenues, or more generally, any of a number of ratios measuring a company's operating efficiency, such as sales to cost of goods sold, net profits to gross income, operating expenses to operating income, and net profit to net worth.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). operating ratio. Retrieved September 23, 2026, from http://smartdefine.org/operating_ratio/definitions/1159757 |
| Chicago | Barry Goldsmith. 2010. "operating ratio" http://smartdefine.org/operating_ratio/definitions/1159757 (accessed September 23, 2026). |
| Harvard | Barry Goldsmith 2010, operating ratio, Smart Define, viewed 23 September, 2026, <http://smartdefine.org/operating_ratio/definitions/1159757>. |
| MLA | Barry Goldsmith. "operating ratio" 21 October 2010. Web. 23 September 2026. <http://smartdefine.org/operating_ratio/definitions/1159757> |