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  2. Gross margin - Wikipedia

    en.wikipedia.org/wiki/Gross_margin

    Gross margin, or gross profit margin, is the difference between revenue and cost of goods sold (COGS), ... (on sales) is the difference between selling price and cost ...

  3. Profit margin - Wikipedia

    en.wikipedia.org/wiki/Profit_margin

    Gross profit margin is calculated as gross profit divided by net sales (percentage). Gross profit is calculated by deducting the cost of goods sold (COGS)—that is, all the direct costs—from the revenue. This margin compares revenue to variable cost. Service companies, such as law firms, can use the cost of revenue (the total cost to achieve ...

  4. Gross margin return on inventory investment - Wikipedia

    en.wikipedia.org/wiki/Gross_margin_return_on...

    In business, Gross Margin Return on Inventory Investment (GMROII, also GMROI) [1] is a ratio which expresses a seller's return on each unit of currency spent on inventory.It is one way to determine how profitable the seller's inventory is, and describes the relationship between the profit earned from total sales, and the amount invested in the inventory sold.

  5. Cost of goods sold - Wikipedia

    en.wikipedia.org/wiki/Cost_of_goods_sold

    Cost of goods sold (COGS) is the carrying value of goods sold during a particular period. Costs are associated with particular goods using one of the several formulas, including specific identification, first-in first-out (FIFO), or average cost. Costs include all costs of purchase, costs of conversion and other costs that are incurred in ...

  6. Inventory valuation - Wikipedia

    en.wikipedia.org/wiki/Inventory_valuation

    The gross profit method uses the previous years average gross profit margin (i.e. sales minus cost of goods sold divided by sales). Current year gross profit is estimated by multiplying current year sales by that gross profit margin, the current year cost of goods sold is estimated by subtracting the gross profit from sales, and the ending ...

  7. Microsoft (MSFT) Q2 2025 Earnings Call Transcript - AOL

    www.aol.com/microsoft-msft-q2-2025-earnings...

    We expect COGS to grow between 19% and 20% in constant currency or to be between USD 21.65 billion to USD 21.85 billion and operating expense to grow between 5% and 6% in constant currency or to ...

  8. Gross income - Wikipedia

    en.wikipedia.org/wiki/Gross_income

    For a business, gross income (also gross profit, sales profit, or credit sales) is the difference between revenue and the cost of making a product or providing a service, before deducting overheads, payroll, taxation, and interest payments. This is different from operating profit (earnings before interest and taxes). [1]

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