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Gross Margin vs Net Margin

Gross margin asks whether the product is profitable; net margin asks whether the company is. A great product inside a bloated company shows high gross and low net.

Side by side

Gross MarginNet Margin
SubtractsCost of goods sold onlyEvery cost, including tax and interest
DiagnosesPricing and production efficiencyOverall business health
Typical software figures70–85%10–25%
Typical grocery figures25–30%1–3%

Strengths of each

Gross Margin — strengths

  • Isolates unit economics
  • First number investors check

Net Margin — strengths

  • The actual bottom line
  • Comparable to profit benchmarks

Worked example

A store with $500,000 revenue and $210,000 COGS has a 58% gross margin. After rent, payroll, and taxes, $62,000 remains: 12.4% net margin. Both numbers are “the margin” — always specify which.

FAQ

Why is my gross margin fine but net margin negative?
Operating costs are eating the contribution. Fixed costs are too high for current volume — see the break-even calculator.

Which do lenders care about?
Both, but debt service comes from net cash flow, so net margin and cash flow get the scrutiny.