gross profit; gross margin
Business term for profit before deducting operating expenses, taxes, etc.; calculated as sales minus cost of goods sold.
Gross profit is calculated by subtracting the cost of goods sold from net sales.
今期の粗利益率は前年より改善した。
The gross margin ratio improved this fiscal year compared to the previous year.
純利益 (net profit) is the profit remaining after all expenses, taxes, and costs are deducted, while 粗利益 (gross profit) only subtracts the cost of goods sold.
営業利益 (operating profit) is gross profit minus operating expenses (selling, general and administrative expenses), a step further in the income statement.
粗利益 is gross profit calculated before deducting operating expenses, the direct opposite of 純益, which is profit after all deductions.
Standard kanji spelling for 'gross profit' in business contexts.
Variant kanji spelling; 粗利益 is far more common.
Compound of 粗 (あら, 'raw, coarse') and 利益 (りえき, 'profit'), literally 'raw profit'.