PLAIN-LANGUAGE DEFINITION

Revenue minus Cost of Goods Sold (COGS). Shows how much money is left after paying the direct costs of production, before operating expenses are deducted.

What to check

Compare the value against the same period last year and check which costs it includes.

Where this connects to Impresa

You may encounter this concept when reviewing Financial Health. Start with the underlying inputs and check the applicable reporting period before interpreting the result.

Read the Financial Health guide
A NOTE ON INTERPRETATION

Definitions here explain the concept. Accounting treatments, formulas, and industry comparisons may vary. Use your own records and qualified advice for material decisions.

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