Gross Margin Worksheet
Gross margin (or gross profit margin) represents a the
difference between a business' revenue and cost of goods sold.
The Gross Margin Worksheet included, is meant to assist in the
calculation of gross margin and gross margin percentage.
Higher gross margin percentages indicate higher gross profit;
however, gross margin percentages may have different
meanings depending on the type of business. For example, in
the case of large manufacturers, gross margin ratios reflect the
efficiency of production processes. Whereas small retailers'
gross margin ratios may be more reflective of the pricing
strategy of the business.
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Gross Margin Worksheet
Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Total
Revenue
Income
Sales 1 150.00 100.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 260.00
Sales 2 120.00 110.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 230.00
Sales 3 210.00 75.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 285.00
Sales 4 110.00 35.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 145.00
Total Revenue 590.00 320.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 920.00
Cost of Goods Sold
Labor-COG 175.00 25.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 200.00
Supplies & Materials 50.00 9.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 59.00
Shipping & Freight 4.00 3.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7.00
Total COGS 229.00 37.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 266.00
Gross Profit 361.00 283.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 654.00
Gross Margin 61% 88% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 71%
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