Operating Expenses & Operating Profit
The cost of running the business day to day, and the profit from its core operations.
After gross profit, subtract the costs of running the business — salaries, marketing, rent, R&D, admin (often called SG&A). What remains is operating profitEarnings before interest, tax, depreciation, amortisation., also called EBIT (Earnings Before Interest and Tax).
Operating marginOperating profit as a percentage of revenue. (operating profitEarnings before interest, tax, depreciation, amortisation. ÷ revenue) tells you how efficiently the company converts sales into core profit. Rising operating marginOperating profit as a percentage of revenue. as revenue grows is the hallmark of “operating leverageControlling a large position with a small amount of money.” — a great sign.
What is operating leverage?
When a company’s fixed costs stay flat as revenue grows, each extra sale adds more to profit than the last — so operating margin expands as the business scales. It works in reverse too: when sales fall, profit drops faster.