Calculadora de Margem Bruta
- Created by
- Renato Passos, Eng. de Software
- Reviewed by
- Renato Passos, Eng. de Software
Last updated: Apr 18, 2026
Formula
MB% = (receita − CMV) / receita × 100
About this calculator
The Gross Margin Calculator is a practical tool for entrepreneurs, managers, and finance professionals. It calculates the gross margin percentage and gross profit of an operation using total revenue and Cost of Goods Sold (COGS). Gross margin indicates the company's efficiency in generating profit after covering direct costs of production or acquisition of sold products.
The calculation is simple: subtract COGS from revenue to get gross profit. Then divide that profit by revenue and multiply by 100 to get the gross margin percentage. For example, with revenue of $10,000 and COGS of $6,000, gross profit is $4,000 and gross margin is 40%. This metric is essential for pricing products, controlling costs, and assessing business financial health.
Use this calculator when planning selling prices, analyzing product line profitability, or preparing financial statements. It helps identify if costs are too high relative to revenue, allowing strategic adjustments. It is especially useful for small and medium businesses needing quick and accurate financial control.
Caution: gross margin does not consider operating expenses, taxes, or fixed costs. A high gross margin does not guarantee positive net profit. Always analyze together with other metrics like net margin and break-even point. Also, ensure COGS includes all direct costs (raw materials, direct labor, inbound freight) to avoid distortions.
Frequently asked questions
What is gross margin?
Gross margin is the percentage of revenue remaining after deducting the cost of goods sold (COGS). It shows the company's efficiency in producing or acquiring products.
What is the difference between gross margin and net margin?
Gross margin considers only direct costs (COGS), while net margin deducts all operating expenses, taxes, and financial costs.
How to interpret a low gross margin?
A low gross margin may indicate high costs or low prices. You should review suppliers, processes, or pricing strategy.
Can I use the calculator for services?
Yes, as long as you consider the cost of services provided (labor, materials) as COGS. The principle is the same.
What should be included in COGS?
Include all costs directly tied to production or acquisition: raw materials, direct labor, packaging, and inbound freight.