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Handbook

SOP AMU-050 · Part 3

Profitability Report

Monthly waterfall from revenue to contribution / operating profit.

Management should not judge success from sales alone.

Monthly profitability waterfall

Revenue
less Product cost
less Packaging
less Experience Box cost
less Shipping
less Payment fees
less Marketing
less Commissions
less Returns / refunds
less Operating expenses
= Contribution / Operating Profit