All terms

Gross margin

Revenue remaining after the direct cost of delivery.

Definition

Gross margin is revenue minus cost of goods sold, usually expressed as a percentage of revenue. Cost of goods sold includes only costs that scale directly with delivering the product or service.

Why it matters

Gross margin sets the ceiling on everything else. A business with thirty percent gross margin must run a fundamentally leaner operation than one at eighty percent, regardless of growth rate.

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