Müügikasumarginaal

Müügikasumarginaal, also known as gross profit margin, is a financial metric that represents the percentage of revenue that remains after deducting the cost of goods sold. It indicates how efficiently a company manages its production and inventory costs. A higher gross profit margin suggests that a company is able to produce its goods or services at a lower cost relative to its selling price, leading to greater profitability before considering operating expenses, interest, and taxes.

The formula for calculating the gross profit margin is (Revenue - Cost of Goods Sold) / Revenue. For example, if a company has revenue of $100,000 and a cost of goods sold of $60,000, its gross profit would be $40,000. The gross profit margin would then be $40,000 / $100,000, which equals 40%. This means that for every dollar of sales, 40 cents are available to cover other business expenses and contribute to net profit.

Comparing the gross profit margin over time can reveal trends in a company's pricing strategy, production efficiency, or the cost of raw materials. It is a key indicator of a company's core profitability and its ability to generate earnings from its primary business activities. While a healthy gross profit margin is crucial, it is important to analyze it in conjunction with other financial ratios and industry benchmarks to gain a comprehensive understanding of a company's financial health.