Gross operating sales margin


The company's profit in relation to the sales according to the formula:


((9901 + 630 ± 631/4 ± 635/7) / (70 + 74 - 740)) x 100


The company's profit (or loss) is obtained by the difference between, on one hand, its costs, on the other hand, its proceeds. Practically all these costs are payable net cash or on short term: goods, personnel expenses, etc.

Depreciation, provisions and amounts written off escape this outgoing flow. They are other than cash costs.


The company's profit measures the result of the current activity of a company regardless its financial, fiscal and exceptional elements.


The gross operating sales margin measures the productivity of sales before depreciation.


For the following sectors:

BAT     Construction companies

GCV     Public works, road construction, water works

MAR     Shipbuilding

ENG     Consulting engin. and design bureaus

INS      Installation, other or more than one speciality


The gross operating (sales) margin is calculated according to the following formula:

((9901 + 630 ± 631/4 ± 635/7) / (70 + 71 + 74 – 740)) x 100.