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Commerce marketingReviewed September 7, 2026

What is Gross margin?

Gross margin is gross profit divided by net sales, before operating expenses that sit below gross profit.

Who this applies to#

  • Use gross margin when comparing sales with the cost of goods sold for those sales

What Gross margin requires#

  • Record product cost before relying on gross profit or margin reporting

What this does not require#

  • Gross margin does not include every operating expense or equal net profit margin

Common mistakes#

  1. Calling unit margin gross margin without defining the scope
  2. Mixing gross profit dollars with gross margin percentage

Gross margin checklist#

  • Confirm net sales
  • Confirm cost of goods sold
  • Calculate gross profit
  • Divide by net sales

Commonly confused with#

Official sources#