Bruttovoittoosuus

Bruttovoittoosuus, often translated as Gross Profit Margin or Gross Profit Percentage, is a profitability ratio that shows the percentage of revenue that exceeds the cost of goods sold. It is a key indicator of a company's financial health and operational efficiency.

To calculate the bruttovoittoosuus, one first determines the gross profit. This is done by subtracting the cost of goods sold (COGS) from the total revenue. COGS includes all direct costs attributable to the production or purchase of the goods sold by a company. Bruttovoittoosuus is then calculated by dividing the gross profit by the total revenue and multiplying the result by 100. The formula is: Bruttovoittoosuus = ((Liikevaihto - Myytyjen suoritteiden kustannukset) / Liikevaihto) * 100.

A higher bruttovoittoosuus indicates that a company is more efficient in its production and pricing strategies, as it retains a larger portion of each sales dollar to cover its operating expenses, interest, and taxes, and ultimately contribute to net profit. Conversely, a lower bruttovoittoosuus might suggest issues with pricing, production costs, or intense competition.

It is important to note that bruttovoittoosuus does not take into account indirect operating expenses, such as marketing, administrative costs, or research and development. Therefore, it provides a measure of profitability before these other expenses are considered. Comparing a company's bruttovoittoosuus to industry averages and its historical performance can offer valuable insights into its competitive position and operational effectiveness.