Gross Profit Margin It is used to calculate the profit margins by including the sales made and excluding the cost of labor and manufacturing. These costs include the money spent on raw material, labor, and manufacturing. In corporate lingo, they are known as “costs of sales.” Gross profit margins are calculated based on per product sold. Gross profit margins are useful for companies as it gives them the purest numbers in terms of profit. With the gross profit margin, companies can analyze their product line and understand what is contributing to their profits significantly. The formula used to calculate the gross profit margin is as follows: Gross profit margin = Net sales - Cost of goods sold/net sales
Operating Profit Margin The operating profit margin is calculated by subtracting the operating expenditures of the company from the gross profit margin. Operating profit margins represent the earning of a company before taxes and interest is deducted from the number. The operating profit margin is often used by bankers and financial analysts to determine the ability of a company to pay back debt and evaluate a company for a potential buyout. The formula for operating profit margin is as follows: Operating profit margin = Operating income/revenue x 100
Net Profit Margin Net profit margin is the most important measure when it comes to calculating profit margins. This is probably the most common way to understand a company’s profit margin. To calculate the net profit margin, the net profits are divided by the net sales made by the company. It can also be calculated by dividing the net income of the company by revenue for a specified period. While calculating profit margins, net income and net profit can be used interchangeably. Similarly, either revenue or net profit can be used interchangeably, depending on the figures available. Net profit is calculated by subtracting all the expenditure incurred by the company from the revenue. This includes the cost of goods sold as well as the operating expenses. Furthermore, the net profit takes into account all other miscellaneous expenses and one-time payments and investments a company makes in a financial year or quarter. Ultimately, the net profit margin determines the ability of the company to turn its income into profit. The formulas required to calculate net profit margin is as follows: Net profit = net profits or net income - net sales or revenue Net profit margins = Revenue - Cost of goods sold - operating costs - other expenses - interest - taxes/revenue x 100