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Understanding Gross Profit and Gross Profit Percentage: A Guide for Business Owners

Written by RightWay | 23 February 2025

When it comes to running a business, one of the most important financial metrics you need to understand is gross profit and gross profit percentage. These figures are fundamental to assessing the health of your business, setting pricing strategies, and making informed financial decisions.

But what exactly do we mean by gross profit and gross profit percentage? How do they impact your business? And how can you use these insights to drive profitability? Let’s break it all down in a way that’s easy to understand.

What is Gross Profit?

Gross profit is the profit you make after subtracting the direct costs of delivering your product or service from your revenue. These direct costs are also known as cost of goods sold (COGS) or cost of sales.

For example, if you run a business that sells craft beer, your direct costs include:

  • The bottles or cans your beer is sold in
  • Labels and packaging
  • Raw ingredients like barley, hops, and yeast
  • Freight costs to move your product from the warehouse to stores

If your business sells services rather than physical products, direct costs might include:

  • Wages for staff performing the service
  • Materials required to deliver the service
  • Software licenses or tools specific to service delivery

A key point to remember is that these costs only occur when you sell a product or service. If no sales happen, these costs wouldn’t exist. This differs from fixed costs, such as rent, salaries, and utilities, which must be paid regardless of sales volume.

How to Calculate Gross Profit

The formula for gross profit is:

Gross Profit = Revenue - Cost of Goods Sold (COGS)

For example:

  • Your business generates $500,000 in revenue
  • Your direct costs (COGS) amount to $200,000
  • Your gross profit is $300,000

This means you have $300,000 left to cover your operating expenses, taxes, reinvestment, and ultimately, your net profit.

What is Gross Profit Percentage?

While gross profit tells you the total dollar amount left after covering direct costs, gross profit percentage (also called gross margin) expresses this as a percentage of revenue.

The formula for gross profit percentage is:

Gross Profit % = (Gross Profit / Revenue) × 100

Using our earlier example:

  • Gross profit = $300,000
  • Revenue = $500,000
  • Gross Profit % = (300,000 / 500,000) × 100 = 60%

This means that for every dollar in revenue, 60 cents is left after covering direct costs. The remaining 40 cents is spent on producing the product or delivering the service.

Why is Gross Profit Percentage Important?

Your gross profit percentage is a critical indicator of how efficiently your business produces and sells its goods or services. Here’s why it matters:

1. Pricing Strategy

If your gross profit margin is too low, you may not be charging enough for your products or services. Alternatively, high direct costs might be eating into your profits.

2. Business Health & Sustainability

A strong gross profit margin means your business is earning enough on each sale to cover operating expenses and grow sustainably. If margins are tight, you may struggle with cash flow and profitability.

3. Industry Benchmarks & Competitiveness

Comparing your gross profit percentage to industry benchmarks can help assess whether your business is performing competitively. Different industries have different average margins, so it’s essential to understand where you stand.

 

How to Improve Gross Profit and Gross Profit Percentage

If your gross profit percentage isn’t where you want it to be, consider these strategies:

1. Increase Prices

One of the quickest ways to improve gross profit is by increasing your prices — as long as your market will support it. Before raising prices, consider:

  • Competitive pricing in your industry
  • Customer demand and sensitivity to price changes
  • The perceived value of your product or service

2. Reduce Cost of Goods Sold (COGS)

Lowering your direct costs will directly improve your gross profit margin. Ways to do this include:

  • Negotiating better deals with suppliers
  • Finding alternative suppliers offering lower costs
  • Buying materials in bulk to reduce per-unit costs
  • Improving operational efficiency in production

3. Optimise Sales Mix

Not all products or services have the same gross margin. By focusing on selling more high-margin items, you can improve your overall gross profit percentage. This might mean promoting certain products, bundling services, or repositioning your offerings.

4. Reduce Waste and Inefficiencies

For product-based businesses, wasted raw materials or inefficient production processes increase COGS and reduce gross profit. Streamlining production, minimising wastage, and investing in technology can help.

5. Improve Inventory Management

Holding too much stock can lead to high storage costs, spoilage, or outdated products that need discounting. Efficient inventory management ensures you’re not tying up cash in excess inventory.

 

Common Pitfalls to Avoid

1. Ignoring Gross Profit in Favour of Revenue Growth

Many businesses focus on top-line revenue without considering whether their sales are actually profitable. High revenue with a poor gross margin can still lead to a failing business if costs aren’t managed effectively.

2. Over-Reliance on Discounts

Offering heavy discounts can drive sales volume, but it shrinks gross profit margins. Before discounting, consider:

  • The impact on overall profitability
  • Whether there are better ways to incentivise purchases (e.g., bundling, loyalty rewards)

3. Not Monitoring Margins Regularly

Gross profit margins fluctuate due to cost changes, pricing adjustments, and market conditions. Regular monitoring helps identify trends early and make proactive adjustments.

Final Thoughts

Understanding gross profit and gross profit percentage is essential for making smart business decisions. These figures tell you how efficiently your business operates and whether your pricing and cost structures are sustainable.

By regularly analysing your gross profit, optimising pricing, managing costs, and improving operational efficiency, you can strengthen your business and drive long-term success.

If you need help analysing your margins or setting up a plan to improve profitability, our team at RightWay is here to help. Contact us today to take control of your business finances and ensure a profitable 2025!

 

Disclaimer: The information provided in this article is intended for general informational purposes only and may not apply to the specific details of your business. For personalised and tailored advice, we recommend reaching out to our professional team. While we strive to provide accurate and up-to-date content on our website, RightWay assumes no responsibility for any business loss or damage that may arise from relying on the information provided.