Act on the result
Review the largest adverse signed driver and confirm its classification before changing a budget or target.
Educational only: Business decision support, not accounting, tax or legal advice.
Privacy: No account is required. Tool inputs and results stay in this browser. Anonymous categorical usage analytics send only governed page, tool, cluster and action identifiers; tool inputs and results are never sent. Error monitoring is disabled. Optional saved state stays only on this device.
Update policy: Reviewed when formulas or official dependencies change.
Scope: Market-neutral small-business planning using your own assumptions.
What this diagnostic helps you decide
Best for
Owners diagnosing how operating-cost layers change profit after gross profit.
Outputs
Baseline and revised gross profit, operating profit, target gap and signed driver effects.
Start here
Use one ex-tax reporting period, classify each cost once and exclude finance costs and tax.
Use a different tool when: Do not use this to diagnose customer profitability after service costs; use Customer Profitability Diagnostic for that decision. Use this tool to identify which operating-cost layer changes profit after gross profit.
Profit & break-even
Gross to Operating Profit Bridge: baseline and revised gross profit
Baseline and revised gross profit, operating profit, target gap and signed driver effects.
Amounts use the same currency as your inputs. No currency conversion is performed.
Gross to Operating Profit Bridge
Identify which operating-cost layer changes profit after gross profit, then compare a revised scenario with the target.
Your numbers stay in this browser
Revenue for one reporting period. Use one consistent ex-tax monetary basis.
User-classified cost of sales for the same reporting period. Use one consistent ex-tax monetary basis.
Operating labour cost outside the cost-of-sales amount. Use one consistent ex-tax monetary basis.
Rent, facilities and occupancy costs classified by the user. Use one consistent ex-tax monetary basis.
Sales and marketing operating costs for the period. Use one consistent ex-tax monetary basis.
Remaining operating costs, excluding finance costs and tax. Use one consistent ex-tax monetary basis.
Operating-profit target for the same period. Use one consistent ex-tax monetary basis.
Revised scenario change from baseline revenue.
Revised scenario change from baseline cost of sales.
Revised scenario change from labour operating costs.
Revised scenario change from occupancy operating costs.
Revised scenario change from sales and marketing costs.
Revised scenario change from admin and other operating costs.
Decision result
Each output is bound to its own registered engine formula step.
PDF and CSV exports stay on this device. Clean page links contain no inputs.
- Revised operating profit
- 24,200.00
- Baseline Gross Profit Ex Tax
- 45,000.00
- Baseline Gross Margin
- 45%
- Baseline Operating Costs Ex Tax
- 25,000.00
- Baseline Operating Profit Ex Tax
- 20,000.00
- Baseline Operating Margin
- 20%
- Baseline Target Gap Ex Tax
- -2,000.00
- Revised Revenue Ex Tax
- 105,000.00
- Revised Cost Of Sales Ex Tax
- 56,100.00
- Revised Gross Profit Ex Tax
- 48,900.00
- Revised Operating Costs Ex Tax
- 24,700.00
- Revised Operating Margin
- 23%
- Revised Target Gap Ex Tax
- 2,200.00
- Operating Profit Delta Ex Tax
- 4,200.00
- Revenue Effect Ex Tax
- 5,000.00
- Cost Of Sales Effect Ex Tax
- -1,100.00
- Labour Cost Effect Ex Tax
- 600.00
- Occupancy Cost Effect Ex Tax
- 0.00
- Sales And Marketing Cost Effect Ex Tax
- -300.00
- Admin And Other Cost Effect Ex Tax
- 0.00
- Bridge Reconciliation Ex Tax
- 0.00
Decision interpretation
Largest entered operating-cost layer: Labour. Largest adverse scenario driver: Cost of sales. Confirm both classifications before changing a budget or target; the planner does not recommend cutting the largest cost.
Scenario comparison
Each row names the assumption axis changed from the baseline.
ScenarioResultDifference
Current scenario24,200.00Baseline
Lower Revenue change23,200.00-1,000.00
Higher Revenue change25,200.001,000.00
Save these results, change an input, then compare the updated figures with this baseline.
The baseline is temporary in this tab and is not added to shared scenario links or generated reports.
Calculation details
View calculation detailsView the formulas and inputs used for these results.
Revised operating profit
Revised Operating Profit Ex Tax
revised gross profit − revised operating costs24,200.00Result24,200.00
Reports money for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Gross to Operating Profit Bridge formulas →Inputs used by these formula steps
- Revised Operating Profit Ex TaxRevenue Ex Tax
- 100,000
- Revised Operating Profit Ex TaxCost Of Sales Ex Tax
- 55,000
- Revised Operating Profit Ex TaxLabour Operating Costs Ex Tax
- 12,000
- Revised Operating Profit Ex TaxOccupancy Operating Costs Ex Tax
- 5,000
- Revised Operating Profit Ex TaxSales And Marketing Operating Costs Ex Tax
- 3,000
- Revised Operating Profit Ex TaxAdmin And Other Operating Costs Ex Tax
- 5,000
- Revised Operating Profit Ex TaxTarget Operating Profit Ex Tax
- 22,000
- Revised Operating Profit Ex TaxRevenue Change Rate
- 0.05
- Revised Operating Profit Ex TaxCost Of Sales Change Rate
- 0.02
- Revised Operating Profit Ex TaxLabour Cost Change Rate
- -0.05
- Revised Operating Profit Ex TaxOccupancy Cost Change Rate
- 0
- Revised Operating Profit Ex TaxSales And Marketing Cost Change Rate
- 0.1
- Revised Operating Profit Ex TaxAdmin And Other Cost Change Rate
- 0
Baseline Gross Profit Ex Tax
Baseline Gross Profit Ex Tax
revenue − cost of sales45,000.00Result45,000.00
Reports money for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Gross to Operating Profit Bridge formulas →Inputs used by these formula steps
- Baseline Gross Profit Ex TaxRevenue Ex Tax
- 100,000
- Baseline Gross Profit Ex TaxCost Of Sales Ex Tax
- 55,000
- Baseline Gross Profit Ex TaxLabour Operating Costs Ex Tax
- 12,000
- Baseline Gross Profit Ex TaxOccupancy Operating Costs Ex Tax
- 5,000
- Baseline Gross Profit Ex TaxSales And Marketing Operating Costs Ex Tax
- 3,000
- Baseline Gross Profit Ex TaxAdmin And Other Operating Costs Ex Tax
- 5,000
- Baseline Gross Profit Ex TaxTarget Operating Profit Ex Tax
- 22,000
- Baseline Gross Profit Ex TaxRevenue Change Rate
- 0.05
- Baseline Gross Profit Ex TaxCost Of Sales Change Rate
- 0.02
- Baseline Gross Profit Ex TaxLabour Cost Change Rate
- -0.05
- Baseline Gross Profit Ex TaxOccupancy Cost Change Rate
- 0
- Baseline Gross Profit Ex TaxSales And Marketing Cost Change Rate
- 0.1
- Baseline Gross Profit Ex TaxAdmin And Other Cost Change Rate
- 0
Baseline Gross Margin
Baseline Gross Margin
baseline gross profit ÷ baseline revenue0.45 percentResult45%
Reports percent for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Gross to Operating Profit Bridge formulas →Inputs used by these formula steps
- Baseline Gross MarginRevenue Ex Tax
- 100,000
- Baseline Gross MarginCost Of Sales Ex Tax
- 55,000
- Baseline Gross MarginLabour Operating Costs Ex Tax
- 12,000
- Baseline Gross MarginOccupancy Operating Costs Ex Tax
- 5,000
- Baseline Gross MarginSales And Marketing Operating Costs Ex Tax
- 3,000
- Baseline Gross MarginAdmin And Other Operating Costs Ex Tax
- 5,000
- Baseline Gross MarginTarget Operating Profit Ex Tax
- 22,000
- Baseline Gross MarginRevenue Change Rate
- 0.05
- Baseline Gross MarginCost Of Sales Change Rate
- 0.02
- Baseline Gross MarginLabour Cost Change Rate
- -0.05
- Baseline Gross MarginOccupancy Cost Change Rate
- 0
- Baseline Gross MarginSales And Marketing Cost Change Rate
- 0.1
- Baseline Gross MarginAdmin And Other Cost Change Rate
- 0
Baseline Operating Costs Ex Tax
Baseline Operating Costs Ex Tax
labour + occupancy + sales and marketing + admin and other costs25,000.00Result25,000.00
Reports money for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Gross to Operating Profit Bridge formulas →Inputs used by these formula steps
- Baseline Operating Costs Ex TaxRevenue Ex Tax
- 100,000
- Baseline Operating Costs Ex TaxCost Of Sales Ex Tax
- 55,000
- Baseline Operating Costs Ex TaxLabour Operating Costs Ex Tax
- 12,000
- Baseline Operating Costs Ex TaxOccupancy Operating Costs Ex Tax
- 5,000
- Baseline Operating Costs Ex TaxSales And Marketing Operating Costs Ex Tax
- 3,000
- Baseline Operating Costs Ex TaxAdmin And Other Operating Costs Ex Tax
- 5,000
- Baseline Operating Costs Ex TaxTarget Operating Profit Ex Tax
- 22,000
- Baseline Operating Costs Ex TaxRevenue Change Rate
- 0.05
- Baseline Operating Costs Ex TaxCost Of Sales Change Rate
- 0.02
- Baseline Operating Costs Ex TaxLabour Cost Change Rate
- -0.05
- Baseline Operating Costs Ex TaxOccupancy Cost Change Rate
- 0
- Baseline Operating Costs Ex TaxSales And Marketing Cost Change Rate
- 0.1
- Baseline Operating Costs Ex TaxAdmin And Other Cost Change Rate
- 0
Baseline Operating Profit Ex Tax
Baseline Operating Profit Ex Tax
baseline gross profit − baseline operating costs20,000.00Result20,000.00
Reports money for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Gross to Operating Profit Bridge formulas →Inputs used by these formula steps
- Baseline Operating Profit Ex TaxRevenue Ex Tax
- 100,000
- Baseline Operating Profit Ex TaxCost Of Sales Ex Tax
- 55,000
- Baseline Operating Profit Ex TaxLabour Operating Costs Ex Tax
- 12,000
- Baseline Operating Profit Ex TaxOccupancy Operating Costs Ex Tax
- 5,000
- Baseline Operating Profit Ex TaxSales And Marketing Operating Costs Ex Tax
- 3,000
- Baseline Operating Profit Ex TaxAdmin And Other Operating Costs Ex Tax
- 5,000
- Baseline Operating Profit Ex TaxTarget Operating Profit Ex Tax
- 22,000
- Baseline Operating Profit Ex TaxRevenue Change Rate
- 0.05
- Baseline Operating Profit Ex TaxCost Of Sales Change Rate
- 0.02
- Baseline Operating Profit Ex TaxLabour Cost Change Rate
- -0.05
- Baseline Operating Profit Ex TaxOccupancy Cost Change Rate
- 0
- Baseline Operating Profit Ex TaxSales And Marketing Cost Change Rate
- 0.1
- Baseline Operating Profit Ex TaxAdmin And Other Cost Change Rate
- 0
Baseline Operating Margin
Baseline Operating Margin
baseline operating profit ÷ baseline revenue0.2 percentResult20%
Reports percent for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Gross to Operating Profit Bridge formulas →Inputs used by these formula steps
- Baseline Operating MarginRevenue Ex Tax
- 100,000
- Baseline Operating MarginCost Of Sales Ex Tax
- 55,000
- Baseline Operating MarginLabour Operating Costs Ex Tax
- 12,000
- Baseline Operating MarginOccupancy Operating Costs Ex Tax
- 5,000
- Baseline Operating MarginSales And Marketing Operating Costs Ex Tax
- 3,000
- Baseline Operating MarginAdmin And Other Operating Costs Ex Tax
- 5,000
- Baseline Operating MarginTarget Operating Profit Ex Tax
- 22,000
- Baseline Operating MarginRevenue Change Rate
- 0.05
- Baseline Operating MarginCost Of Sales Change Rate
- 0.02
- Baseline Operating MarginLabour Cost Change Rate
- -0.05
- Baseline Operating MarginOccupancy Cost Change Rate
- 0
- Baseline Operating MarginSales And Marketing Cost Change Rate
- 0.1
- Baseline Operating MarginAdmin And Other Cost Change Rate
- 0
Baseline Target Gap Ex Tax
Baseline Target Gap Ex Tax
baseline operating profit − target profit-2,000.00Result-2,000.00
Reports money for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Gross to Operating Profit Bridge formulas →Inputs used by these formula steps
- Baseline Target Gap Ex TaxRevenue Ex Tax
- 100,000
- Baseline Target Gap Ex TaxCost Of Sales Ex Tax
- 55,000
- Baseline Target Gap Ex TaxLabour Operating Costs Ex Tax
- 12,000
- Baseline Target Gap Ex TaxOccupancy Operating Costs Ex Tax
- 5,000
- Baseline Target Gap Ex TaxSales And Marketing Operating Costs Ex Tax
- 3,000
- Baseline Target Gap Ex TaxAdmin And Other Operating Costs Ex Tax
- 5,000
- Baseline Target Gap Ex TaxTarget Operating Profit Ex Tax
- 22,000
- Baseline Target Gap Ex TaxRevenue Change Rate
- 0.05
- Baseline Target Gap Ex TaxCost Of Sales Change Rate
- 0.02
- Baseline Target Gap Ex TaxLabour Cost Change Rate
- -0.05
- Baseline Target Gap Ex TaxOccupancy Cost Change Rate
- 0
- Baseline Target Gap Ex TaxSales And Marketing Cost Change Rate
- 0.1
- Baseline Target Gap Ex TaxAdmin And Other Cost Change Rate
- 0
Revised Revenue Ex Tax
Revised Revenue Ex Tax
revenue × (1 + revenue change)105,000.00Result105,000.00
Reports money for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Gross to Operating Profit Bridge formulas →Inputs used by these formula steps
- Revised Revenue Ex TaxRevenue Ex Tax
- 100,000
- Revised Revenue Ex TaxCost Of Sales Ex Tax
- 55,000
- Revised Revenue Ex TaxLabour Operating Costs Ex Tax
- 12,000
- Revised Revenue Ex TaxOccupancy Operating Costs Ex Tax
- 5,000
- Revised Revenue Ex TaxSales And Marketing Operating Costs Ex Tax
- 3,000
- Revised Revenue Ex TaxAdmin And Other Operating Costs Ex Tax
- 5,000
- Revised Revenue Ex TaxTarget Operating Profit Ex Tax
- 22,000
- Revised Revenue Ex TaxRevenue Change Rate
- 0.05
- Revised Revenue Ex TaxCost Of Sales Change Rate
- 0.02
- Revised Revenue Ex TaxLabour Cost Change Rate
- -0.05
- Revised Revenue Ex TaxOccupancy Cost Change Rate
- 0
- Revised Revenue Ex TaxSales And Marketing Cost Change Rate
- 0.1
- Revised Revenue Ex TaxAdmin And Other Cost Change Rate
- 0
Revised Cost Of Sales Ex Tax
Revised Cost Of Sales Ex Tax
cost of sales × (1 + cost-of-sales change)56,100.00Result56,100.00
Reports money for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Gross to Operating Profit Bridge formulas →Inputs used by these formula steps
- Revised Cost Of Sales Ex TaxRevenue Ex Tax
- 100,000
- Revised Cost Of Sales Ex TaxCost Of Sales Ex Tax
- 55,000
- Revised Cost Of Sales Ex TaxLabour Operating Costs Ex Tax
- 12,000
- Revised Cost Of Sales Ex TaxOccupancy Operating Costs Ex Tax
- 5,000
- Revised Cost Of Sales Ex TaxSales And Marketing Operating Costs Ex Tax
- 3,000
- Revised Cost Of Sales Ex TaxAdmin And Other Operating Costs Ex Tax
- 5,000
- Revised Cost Of Sales Ex TaxTarget Operating Profit Ex Tax
- 22,000
- Revised Cost Of Sales Ex TaxRevenue Change Rate
- 0.05
- Revised Cost Of Sales Ex TaxCost Of Sales Change Rate
- 0.02
- Revised Cost Of Sales Ex TaxLabour Cost Change Rate
- -0.05
- Revised Cost Of Sales Ex TaxOccupancy Cost Change Rate
- 0
- Revised Cost Of Sales Ex TaxSales And Marketing Cost Change Rate
- 0.1
- Revised Cost Of Sales Ex TaxAdmin And Other Cost Change Rate
- 0
Revised Gross Profit Ex Tax
Revised Gross Profit Ex Tax
revised revenue − revised cost of sales48,900.00Result48,900.00
Reports money for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Gross to Operating Profit Bridge formulas →Inputs used by these formula steps
- Revised Gross Profit Ex TaxRevenue Ex Tax
- 100,000
- Revised Gross Profit Ex TaxCost Of Sales Ex Tax
- 55,000
- Revised Gross Profit Ex TaxLabour Operating Costs Ex Tax
- 12,000
- Revised Gross Profit Ex TaxOccupancy Operating Costs Ex Tax
- 5,000
- Revised Gross Profit Ex TaxSales And Marketing Operating Costs Ex Tax
- 3,000
- Revised Gross Profit Ex TaxAdmin And Other Operating Costs Ex Tax
- 5,000
- Revised Gross Profit Ex TaxTarget Operating Profit Ex Tax
- 22,000
- Revised Gross Profit Ex TaxRevenue Change Rate
- 0.05
- Revised Gross Profit Ex TaxCost Of Sales Change Rate
- 0.02
- Revised Gross Profit Ex TaxLabour Cost Change Rate
- -0.05
- Revised Gross Profit Ex TaxOccupancy Cost Change Rate
- 0
- Revised Gross Profit Ex TaxSales And Marketing Cost Change Rate
- 0.1
- Revised Gross Profit Ex TaxAdmin And Other Cost Change Rate
- 0
Revised Operating Costs Ex Tax
Revised Operating Costs Ex Tax
sum of revised operating-cost layers24,700.00Result24,700.00
Reports money for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Gross to Operating Profit Bridge formulas →Inputs used by these formula steps
- Revised Operating Costs Ex TaxRevenue Ex Tax
- 100,000
- Revised Operating Costs Ex TaxCost Of Sales Ex Tax
- 55,000
- Revised Operating Costs Ex TaxLabour Operating Costs Ex Tax
- 12,000
- Revised Operating Costs Ex TaxOccupancy Operating Costs Ex Tax
- 5,000
- Revised Operating Costs Ex TaxSales And Marketing Operating Costs Ex Tax
- 3,000
- Revised Operating Costs Ex TaxAdmin And Other Operating Costs Ex Tax
- 5,000
- Revised Operating Costs Ex TaxTarget Operating Profit Ex Tax
- 22,000
- Revised Operating Costs Ex TaxRevenue Change Rate
- 0.05
- Revised Operating Costs Ex TaxCost Of Sales Change Rate
- 0.02
- Revised Operating Costs Ex TaxLabour Cost Change Rate
- -0.05
- Revised Operating Costs Ex TaxOccupancy Cost Change Rate
- 0
- Revised Operating Costs Ex TaxSales And Marketing Cost Change Rate
- 0.1
- Revised Operating Costs Ex TaxAdmin And Other Cost Change Rate
- 0
Revised Operating Margin
Revised Operating Margin
revised operating profit ÷ revised revenue0.23 percentResult23%
Reports percent for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Gross to Operating Profit Bridge formulas →Inputs used by these formula steps
- Revised Operating MarginRevenue Ex Tax
- 100,000
- Revised Operating MarginCost Of Sales Ex Tax
- 55,000
- Revised Operating MarginLabour Operating Costs Ex Tax
- 12,000
- Revised Operating MarginOccupancy Operating Costs Ex Tax
- 5,000
- Revised Operating MarginSales And Marketing Operating Costs Ex Tax
- 3,000
- Revised Operating MarginAdmin And Other Operating Costs Ex Tax
- 5,000
- Revised Operating MarginTarget Operating Profit Ex Tax
- 22,000
- Revised Operating MarginRevenue Change Rate
- 0.05
- Revised Operating MarginCost Of Sales Change Rate
- 0.02
- Revised Operating MarginLabour Cost Change Rate
- -0.05
- Revised Operating MarginOccupancy Cost Change Rate
- 0
- Revised Operating MarginSales And Marketing Cost Change Rate
- 0.1
- Revised Operating MarginAdmin And Other Cost Change Rate
- 0
Revised Target Gap Ex Tax
Revised Target Gap Ex Tax
revised operating profit − target profit2,200.00Result2,200.00
Reports money for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Gross to Operating Profit Bridge formulas →Inputs used by these formula steps
- Revised Target Gap Ex TaxRevenue Ex Tax
- 100,000
- Revised Target Gap Ex TaxCost Of Sales Ex Tax
- 55,000
- Revised Target Gap Ex TaxLabour Operating Costs Ex Tax
- 12,000
- Revised Target Gap Ex TaxOccupancy Operating Costs Ex Tax
- 5,000
- Revised Target Gap Ex TaxSales And Marketing Operating Costs Ex Tax
- 3,000
- Revised Target Gap Ex TaxAdmin And Other Operating Costs Ex Tax
- 5,000
- Revised Target Gap Ex TaxTarget Operating Profit Ex Tax
- 22,000
- Revised Target Gap Ex TaxRevenue Change Rate
- 0.05
- Revised Target Gap Ex TaxCost Of Sales Change Rate
- 0.02
- Revised Target Gap Ex TaxLabour Cost Change Rate
- -0.05
- Revised Target Gap Ex TaxOccupancy Cost Change Rate
- 0
- Revised Target Gap Ex TaxSales And Marketing Cost Change Rate
- 0.1
- Revised Target Gap Ex TaxAdmin And Other Cost Change Rate
- 0
Operating Profit Delta Ex Tax
Operating Profit Delta Ex Tax
revised operating profit − baseline operating profit4,200.00Result4,200.00
Reports money for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Gross to Operating Profit Bridge formulas →Inputs used by these formula steps
- Operating Profit Delta Ex TaxRevenue Ex Tax
- 100,000
- Operating Profit Delta Ex TaxCost Of Sales Ex Tax
- 55,000
- Operating Profit Delta Ex TaxLabour Operating Costs Ex Tax
- 12,000
- Operating Profit Delta Ex TaxOccupancy Operating Costs Ex Tax
- 5,000
- Operating Profit Delta Ex TaxSales And Marketing Operating Costs Ex Tax
- 3,000
- Operating Profit Delta Ex TaxAdmin And Other Operating Costs Ex Tax
- 5,000
- Operating Profit Delta Ex TaxTarget Operating Profit Ex Tax
- 22,000
- Operating Profit Delta Ex TaxRevenue Change Rate
- 0.05
- Operating Profit Delta Ex TaxCost Of Sales Change Rate
- 0.02
- Operating Profit Delta Ex TaxLabour Cost Change Rate
- -0.05
- Operating Profit Delta Ex TaxOccupancy Cost Change Rate
- 0
- Operating Profit Delta Ex TaxSales And Marketing Cost Change Rate
- 0.1
- Operating Profit Delta Ex TaxAdmin And Other Cost Change Rate
- 0
Revenue Effect Ex Tax
Revenue Effect Ex Tax
revised revenue − baseline revenue5,000.00Result5,000.00
Reports money for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Gross to Operating Profit Bridge formulas →Inputs used by these formula steps
- Revenue Effect Ex TaxRevenue Ex Tax
- 100,000
- Revenue Effect Ex TaxCost Of Sales Ex Tax
- 55,000
- Revenue Effect Ex TaxLabour Operating Costs Ex Tax
- 12,000
- Revenue Effect Ex TaxOccupancy Operating Costs Ex Tax
- 5,000
- Revenue Effect Ex TaxSales And Marketing Operating Costs Ex Tax
- 3,000
- Revenue Effect Ex TaxAdmin And Other Operating Costs Ex Tax
- 5,000
- Revenue Effect Ex TaxTarget Operating Profit Ex Tax
- 22,000
- Revenue Effect Ex TaxRevenue Change Rate
- 0.05
- Revenue Effect Ex TaxCost Of Sales Change Rate
- 0.02
- Revenue Effect Ex TaxLabour Cost Change Rate
- -0.05
- Revenue Effect Ex TaxOccupancy Cost Change Rate
- 0
- Revenue Effect Ex TaxSales And Marketing Cost Change Rate
- 0.1
- Revenue Effect Ex TaxAdmin And Other Cost Change Rate
- 0
Cost Of Sales Effect Ex Tax
Cost Of Sales Effect Ex Tax
−(revised cost of sales − baseline cost of sales)-1,100.00Result-1,100.00
Reports money for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Gross to Operating Profit Bridge formulas →Inputs used by these formula steps
- Cost Of Sales Effect Ex TaxRevenue Ex Tax
- 100,000
- Cost Of Sales Effect Ex TaxCost Of Sales Ex Tax
- 55,000
- Cost Of Sales Effect Ex TaxLabour Operating Costs Ex Tax
- 12,000
- Cost Of Sales Effect Ex TaxOccupancy Operating Costs Ex Tax
- 5,000
- Cost Of Sales Effect Ex TaxSales And Marketing Operating Costs Ex Tax
- 3,000
- Cost Of Sales Effect Ex TaxAdmin And Other Operating Costs Ex Tax
- 5,000
- Cost Of Sales Effect Ex TaxTarget Operating Profit Ex Tax
- 22,000
- Cost Of Sales Effect Ex TaxRevenue Change Rate
- 0.05
- Cost Of Sales Effect Ex TaxCost Of Sales Change Rate
- 0.02
- Cost Of Sales Effect Ex TaxLabour Cost Change Rate
- -0.05
- Cost Of Sales Effect Ex TaxOccupancy Cost Change Rate
- 0
- Cost Of Sales Effect Ex TaxSales And Marketing Cost Change Rate
- 0.1
- Cost Of Sales Effect Ex TaxAdmin And Other Cost Change Rate
- 0
Labour Cost Effect Ex Tax
Labour Cost Effect Ex Tax
−(revised labour cost − baseline labour cost)600.00Result600.00
Reports money for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Gross to Operating Profit Bridge formulas →Inputs used by these formula steps
- Labour Cost Effect Ex TaxRevenue Ex Tax
- 100,000
- Labour Cost Effect Ex TaxCost Of Sales Ex Tax
- 55,000
- Labour Cost Effect Ex TaxLabour Operating Costs Ex Tax
- 12,000
- Labour Cost Effect Ex TaxOccupancy Operating Costs Ex Tax
- 5,000
- Labour Cost Effect Ex TaxSales And Marketing Operating Costs Ex Tax
- 3,000
- Labour Cost Effect Ex TaxAdmin And Other Operating Costs Ex Tax
- 5,000
- Labour Cost Effect Ex TaxTarget Operating Profit Ex Tax
- 22,000
- Labour Cost Effect Ex TaxRevenue Change Rate
- 0.05
- Labour Cost Effect Ex TaxCost Of Sales Change Rate
- 0.02
- Labour Cost Effect Ex TaxLabour Cost Change Rate
- -0.05
- Labour Cost Effect Ex TaxOccupancy Cost Change Rate
- 0
- Labour Cost Effect Ex TaxSales And Marketing Cost Change Rate
- 0.1
- Labour Cost Effect Ex TaxAdmin And Other Cost Change Rate
- 0
Occupancy Cost Effect Ex Tax
Occupancy Cost Effect Ex Tax
−(revised occupancy cost − baseline occupancy cost)0.00Result0.00
Reports money for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Gross to Operating Profit Bridge formulas →Inputs used by these formula steps
- Occupancy Cost Effect Ex TaxRevenue Ex Tax
- 100,000
- Occupancy Cost Effect Ex TaxCost Of Sales Ex Tax
- 55,000
- Occupancy Cost Effect Ex TaxLabour Operating Costs Ex Tax
- 12,000
- Occupancy Cost Effect Ex TaxOccupancy Operating Costs Ex Tax
- 5,000
- Occupancy Cost Effect Ex TaxSales And Marketing Operating Costs Ex Tax
- 3,000
- Occupancy Cost Effect Ex TaxAdmin And Other Operating Costs Ex Tax
- 5,000
- Occupancy Cost Effect Ex TaxTarget Operating Profit Ex Tax
- 22,000
- Occupancy Cost Effect Ex TaxRevenue Change Rate
- 0.05
- Occupancy Cost Effect Ex TaxCost Of Sales Change Rate
- 0.02
- Occupancy Cost Effect Ex TaxLabour Cost Change Rate
- -0.05
- Occupancy Cost Effect Ex TaxOccupancy Cost Change Rate
- 0
- Occupancy Cost Effect Ex TaxSales And Marketing Cost Change Rate
- 0.1
- Occupancy Cost Effect Ex TaxAdmin And Other Cost Change Rate
- 0
Sales And Marketing Cost Effect Ex Tax
Sales And Marketing Cost Effect Ex Tax
−(revised sales and marketing cost − baseline cost)-300.00Result-300.00
Reports money for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Gross to Operating Profit Bridge formulas →Inputs used by these formula steps
- Sales And Marketing Cost Effect Ex TaxRevenue Ex Tax
- 100,000
- Sales And Marketing Cost Effect Ex TaxCost Of Sales Ex Tax
- 55,000
- Sales And Marketing Cost Effect Ex TaxLabour Operating Costs Ex Tax
- 12,000
- Sales And Marketing Cost Effect Ex TaxOccupancy Operating Costs Ex Tax
- 5,000
- Sales And Marketing Cost Effect Ex TaxSales And Marketing Operating Costs Ex Tax
- 3,000
- Sales And Marketing Cost Effect Ex TaxAdmin And Other Operating Costs Ex Tax
- 5,000
- Sales And Marketing Cost Effect Ex TaxTarget Operating Profit Ex Tax
- 22,000
- Sales And Marketing Cost Effect Ex TaxRevenue Change Rate
- 0.05
- Sales And Marketing Cost Effect Ex TaxCost Of Sales Change Rate
- 0.02
- Sales And Marketing Cost Effect Ex TaxLabour Cost Change Rate
- -0.05
- Sales And Marketing Cost Effect Ex TaxOccupancy Cost Change Rate
- 0
- Sales And Marketing Cost Effect Ex TaxSales And Marketing Cost Change Rate
- 0.1
- Sales And Marketing Cost Effect Ex TaxAdmin And Other Cost Change Rate
- 0
Admin And Other Cost Effect Ex Tax
Admin And Other Cost Effect Ex Tax
−(revised admin and other cost − baseline cost)0.00Result0.00
Reports money for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Gross to Operating Profit Bridge formulas →Inputs used by these formula steps
- Admin And Other Cost Effect Ex TaxRevenue Ex Tax
- 100,000
- Admin And Other Cost Effect Ex TaxCost Of Sales Ex Tax
- 55,000
- Admin And Other Cost Effect Ex TaxLabour Operating Costs Ex Tax
- 12,000
- Admin And Other Cost Effect Ex TaxOccupancy Operating Costs Ex Tax
- 5,000
- Admin And Other Cost Effect Ex TaxSales And Marketing Operating Costs Ex Tax
- 3,000
- Admin And Other Cost Effect Ex TaxAdmin And Other Operating Costs Ex Tax
- 5,000
- Admin And Other Cost Effect Ex TaxTarget Operating Profit Ex Tax
- 22,000
- Admin And Other Cost Effect Ex TaxRevenue Change Rate
- 0.05
- Admin And Other Cost Effect Ex TaxCost Of Sales Change Rate
- 0.02
- Admin And Other Cost Effect Ex TaxLabour Cost Change Rate
- -0.05
- Admin And Other Cost Effect Ex TaxOccupancy Cost Change Rate
- 0
- Admin And Other Cost Effect Ex TaxSales And Marketing Cost Change Rate
- 0.1
- Admin And Other Cost Effect Ex TaxAdmin And Other Cost Change Rate
- 0
Bridge Reconciliation Ex Tax
Bridge Reconciliation Ex Tax
sum of signed effects − operating-profit delta0.00Result0.00
Reports money for the entered planning period using the declared ex-tax revenue, cost and capacity basis. The engine retains full precision; only presentation is rounded.
Gross to Operating Profit Bridge formulas →Inputs used by these formula steps
- Bridge Reconciliation Ex TaxRevenue Ex Tax
- 100,000
- Bridge Reconciliation Ex TaxCost Of Sales Ex Tax
- 55,000
- Bridge Reconciliation Ex TaxLabour Operating Costs Ex Tax
- 12,000
- Bridge Reconciliation Ex TaxOccupancy Operating Costs Ex Tax
- 5,000
- Bridge Reconciliation Ex TaxSales And Marketing Operating Costs Ex Tax
- 3,000
- Bridge Reconciliation Ex TaxAdmin And Other Operating Costs Ex Tax
- 5,000
- Bridge Reconciliation Ex TaxTarget Operating Profit Ex Tax
- 22,000
- Bridge Reconciliation Ex TaxRevenue Change Rate
- 0.05
- Bridge Reconciliation Ex TaxCost Of Sales Change Rate
- 0.02
- Bridge Reconciliation Ex TaxLabour Cost Change Rate
- -0.05
- Bridge Reconciliation Ex TaxOccupancy Cost Change Rate
- 0
- Bridge Reconciliation Ex TaxSales And Marketing Cost Change Rate
- 0.1
- Bridge Reconciliation Ex TaxAdmin And Other Cost Change Rate
- 0
Inputs used
- Revenue
- 100,000.00
- Cost of sales
- 55,000.00
- Labour operating costs
- 12,000.00
- Occupancy operating costs
- 5,000.00
- Sales and marketing costs
- 3,000.00
- Admin and other costs
- 5,000.00
- Target operating profit
- 22,000.00
- Revenue change
- 0.05
- Cost-of-sales change
- 0.02
- Labour-cost change
- -0.05
- Occupancy-cost change
- 0
- Sales and marketing cost change
- 0.1
- Admin and other cost change
- 0
Open this calculator with preset values
This calculator supports documented, shareable scenario URLs. Compatible assistants and applications can construct links using the parameters below.
Scenario links contain only allowlisted numeric and closed-choice inputs shown in the URL; Margin101 excludes free text and identifying fields. Anyone you share the URL with can read those numbers, so do not include private or identifying data.
| Parameter | Meaning | Unit | Allowed values | Presence | Default |
|---|---|---|---|---|---|
| adminAndOtherCostChangeRate | Revised scenario change from admin and other operating costs. | proportional change in admin and other cost versus baseline | -1 to 10 | Required | 0 |
| adminAndOtherOperatingCostsExTax | Remaining operating costs, excluding finance costs and tax. Use one consistent ex-tax monetary basis. | currency units/period | 0 to 100000000 | Required | 5000 |
| costOfSalesChangeRate | Revised scenario change from baseline cost of sales. | proportional change in cost of sales versus baseline | -1 to 10 | Required | 0.02 |
| costOfSalesExTax | User-classified cost of sales for the same reporting period. Use one consistent ex-tax monetary basis. | currency units/period | 0 to 100000000 | Required | 55000 |
| labourCostChangeRate | Revised scenario change from labour operating costs. | proportional change in labour operating cost versus baseline | -1 to 10 | Required | -0.05 |
| labourOperatingCostsExTax | Operating labour cost outside the cost-of-sales amount. Use one consistent ex-tax monetary basis. | currency units/period | 0 to 100000000 | Required | 12000 |
| occupancyCostChangeRate | Revised scenario change from occupancy operating costs. | proportional change in occupancy operating cost versus baseline | -1 to 10 | Required | 0 |
| occupancyOperatingCostsExTax | Rent, facilities and occupancy costs classified by the user. Use one consistent ex-tax monetary basis. | currency units/period | 0 to 100000000 | Required | 5000 |
| revenueChangeRate | Revised scenario change from baseline revenue. | proportional change in revenue versus baseline | -1 to 10 | Required | 0.05 |
| revenueExTax | Revenue for one reporting period. Use one consistent ex-tax monetary basis. | currency units/period | 0 to 100000000 | Required | 100000 |
| salesAndMarketingCostChangeRate | Revised scenario change from sales and marketing costs. | proportional change in sales and marketing cost versus baseline | -1 to 10 | Required | 0.1 |
| salesAndMarketingOperatingCostsExTax | Sales and marketing operating costs for the period. Use one consistent ex-tax monetary basis. | currency units/period | 0 to 100000000 | Required | 3000 |
| targetOperatingProfitExTax | Operating-profit target for the same period. Use one consistent ex-tax monetary basis. | currency units/period | 0 to 100000000 | Required | 22000 |
Gross to Operating Profit Bridge: baseline and revised gross profit
The bridge reconciles the entered revenue and cost changes to operating profit without inferring accounting classifications.
Formula summary
- Primary formula
- operating profit = revenue − cost of sales − operating-cost layers
Data used here
- The estimate uses your inputs and the general business formula documented in the methodology.
Decision checks
Stress-test the decision
Retest the least certain revenue or operating-cost change while keeping one reporting period and ex-tax basis.
When this estimate can be misleading
- This planning bridge stops at operating profit and excludes finance costs, tax, cash timing and accounting classification.
- Results depend on complete, consistently classified inputs.
- Demand, timing, quality and strategic fit remain separate decisions.
- This is educational business decision support, not accounting, tax, legal or financial advice.
- The bridge reconciles the entered revenue and cost changes to operating profit without inferring accounting classifications.
Educational estimate, not advice. See all assumptions & limitations →
Related reading
Guides to interpret the decision and its assumptions.
- Where Did the Margin Go? A Margin-Compression Diagnostic
Reconcile price, mix, cost, waste, fee and allocation effects before choosing an action, while keeping residuals and causation limits visible.
Read guide - Cost Creep: Catch Small Changes Before They Hurt Margin
Bridge comparable periods into rate, quantity, mix, waste, fee and allocation effects before assigning action and review triggers.
Read guide
Frequently asked questions
How do I identify which operating-cost layer changes profit after gross profit?
Review the largest adverse signed driver and confirm its classification before changing a budget or target.
What should I investigate after the diagnostic?
Use the diagnostic to identify which record or operating driver needs investigation; it does not establish the cause by itself.