Gross profit margin
Gross profit marginGross profit divided by sales, which is equal to each sales dollar left over after paying for the cost of goods sold.
Gross profit margin
Excess profits taxExcess profits tax
Additional federal taxes placed on the earnings of a business, used only in time of national emergency such as war.
Windfall profitWindfall profit
A sudden unexpected profit uncontrolled by the profiting party.
Profit RangeProfit Range
The range within which a particular position makes a profit. Generally used in refernce to strategies that have two break-even points - an upside break-even and a downside break-even. The price range between the two break-even points would be the profit range.
Net profit after taxNet profit after tax
The net profits of a company after taxation. This is the 'bottom line' that you often hear about. Dividends are paid out of net profits after tax, and the amount that isn't paid out is the retained profit.
Profit and loss statement (P&L)Profit and loss statement (P&L)
A set of accounts, usually prepared annually, which depict a company's trading performance and are normally read in conjunction with the balance sheet and cash flow data. The profit and loss account can broadly be shown as follows:Turnover (sales) less manufacturing costs (or cost of sales if for example a retailing company) = gross profit or lossGross profit plus any non-trading income less operating costs = operating profit Operating profit less interest payments on bank loans or loan stock = profit before tax (pre tax profit)Pre-tax profit, less tax = net profit after taxPart of the net profit after tax may be used to pay a dividend with the balance being retained within the business for future investment.
Further SuggestionsAccumulated profits tax
net profit before tax (pre tax profit)
pre tax profit
Risk adjusted profitability
profit sharing scheme
unitised with profits
Full with profit endowment