AbraCalc

Gross Margin: $100K Revenue, $40K COGS

With $100,000 in revenue and $40,000 in COGS the gross margin is 60%, typical for software or professional services businesses.

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How to use this tool

  1. Enter your total revenue for the period or product.
  2. Enter your cost of goods sold (direct costs only).
  3. Read your gross profit, gross margin percentage, and equivalent markup.

A 60% gross margin is a healthy benchmark for many businesses, though the ideal margin varies significantly by industry — software companies often target 70–80%.

Frequently asked questions

What is the difference between margin and markup?
Margin is profit as a share of the selling price; markup is the same profit as a share of cost. Markup is always the larger number — a 40% margin is a 66.67% markup, and a 50% markup is only a 33.3% margin.
What belongs in COGS?
Only direct costs of producing or delivering the goods or service: materials, direct labour, and freight for products; hosting, support, and payment fees for software. Overhead, marketing, and R&D are operating expenses, not COGS.
What is a good gross margin?
It varies widely by industry. Retail and grocery run thin margins; software often exceeds 70–80%. Compare against peers in your sector and track the trend over time rather than chasing a universal number.