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Glossary

Terms, defined plainly

Gross marginFundamentals
Gross profit as a percentage of revenue; how much of each sale survives direct costs.
Lesson: Margins: gross, operating, net
Income statementFundamentals
Reports revenue, costs and profit over a period such as a quarter or year.
Lesson: The three financial statements
Operating marginFundamentals
Operating income as a percentage of revenue; profitability of the core business after running costs.
Lesson: Margins: gross, operating, net
RevenueFundamentals
Total value of sales in a period, before any costs. Also called the top line.
Lesson: Revenue, earnings, and what sits between