Gross vs Net Calculations

Revenue 

   - Non-Operation Income

Gross Sales

   - Rebate

Net Sales

   - COGS

Gross Income = Gross Profit

   - OPEX

EBITDA

   - Depreciation

EBIT

   - Tax + Interest

Net Income = Net Profit

• Gross Margin = Gross Income / Net Sales 

• Net Profit Margin = Net Income / Net Sales

• Profit Margin = (Sales - Cost)/Sales

• Mark Up = (Sales-Cost)/Cost

• ROI = Profit / Cost > 1