Profitability Dashboard

Updated 31.1.2024

This dashboard displays the Income Statements in visual format and makes the changes in profitability more apparent.

Profitability Dashboard Elements

Profitability Metrics Trend

Product Gross Margin (GM1), Operating Gross Margin (GM2) and Net Profit Margin (GM3) trends over the current period.

 

Product Gross Margin (GM1)

  • GM1 (%): Average product gross margin (GM1) for the current period. GM1 is the ratio of product gross profit to total revenue, representing the margin after subtracting cost of goods sold (COGS) from the revenue. Shows the percentage point change from the comparison period.
  • Total Revenue: Total revenue for the current period, calculated as the sum of POS sales, online sales, expired gift card balance, and other revenues, minus returns. Shows the relative change from the comparison period.
  • COGS: Total cost of goods sold (COGS) for the current period. The figure comprises the costs of sold products and costs associated with other revenue sources. Shows the relative change from the comparison period. 
  • Product Gross Profit: Product gross profit over the current period. The product gross profit is the income left after the cost of goods sold (COGS) subtracted from the total revenue. Shows the relative change from the comparison period.
  • Cumulative Total Revenue: Cumulative total revenue over the current period. Total revenue is calculated as the sum of POS sales, online sales, gift card sales, and other revenues, minus returns.
  • Total Revenue Breakdown: Total revenue breakdown over the current period. Note that the returns are negative income.
  • COGS Breakdown: Breakdown of the Cost of Goods Sold (COGS), distinguishing between costs associated with sold products and those related to other revenue sources.

 

Operating Gross Margin (GM2)

  • GM2 (%): Average operating gross margin (GM2) for the current period. GM2 is the ratio of operating gross profit to total revenue, representing the margin after subtracting cost of goods sold (COGS) and total expenses from total revenue. Shows the percentage point change from the comparison period.
  • Total Expenses: Total expenses over the current period. Total expenses comprise both the fixed and variable expenses.Shows the relative change from the comparison period.
  • Operating Gross Profit: Operating gross profit over the current period. The operating gross profit is the income left after the cost of goods sold (COGS) and total expenses are subtracted from total revenue. Shows the relative change from the comparison period. 
  • Fixed vs. Variable Costs: Fixed vs. variable cost comparison over the current period.

 

Net Profit Margin (GM3)

  • GM3 (%): Average net profit margin (GM3) for the current period. GM3 is the ratio of net profit/loss to total revenue, representing the margin after all costs. Shows the percentage point change from the comparison period.
  • Non-operating Revenue: Non-operating revenue from the current period. It represents the revenue from the non-core operations.
  • EBITDA: EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization) over the current period. Calculated as: Operating Gross profit + Non-operating Revenue. Shows the relative change from the comparison period.
  • Net Profit/Losses: Net Profit/Losses over the current period. It is the income after all costs. Shows the relative change from the comparison period.
  • EBITDA and Net Profit/Losses over Time: Line chart showing EBITDA, interest, taxes, and net profit/loss over the current period.