From gross profit to operating profit, line by line

Short answer

Each line with its share of revenue: cost of goods, marketplace commission, shipping, advertising, payroll, other operating costs and depreciation. Commission is its own line, not “other expenses”, because for a marketplace seller it is one of the largest.

muhasebe.cirometre.com/reports/financial
Financial reportsProfit & loss, cash flow and a balance summary, by period.
Excel PDF
Profit & lossCash flowBalance summary
MonthQuarterYear
July – September 2026
Profit & loss1 Jul – 30 Sep 2026
Net sales 100.0% $385,380.00
Cost of goods sold −56.8% −$218,740.00
Gross profit 43.2% $166,640.00
Marketplace commission −9.2% −$35,490.00
Shipping and logistics −5.2% −$19,860.00
Advertising −3.2% −$12,460.00
Payroll −10.0% −$38,620.00
Other operating costs −4.6% −$17,650.00
Depreciation −0.6% −$2,231.72
Operating profit 10.5% $40,328.28
Gross margin43.2%
Operating margin10.5%
Cost / revenue32.7%
Prev. quarter+8.4%
Before tax; amounts exclude VAT.
Every line with its share of revenue, from net sales to operating profit.

A generic chart of accounts hides the big line

Standard templates were not written for a business that pays 12% of revenue to a marketplace. Folding that into "other" makes the single most important cost invisible.

Commission, shipping and advertising each get their own line with their percentage, because that is where the margin goes.

Cash flow and balance summary beside it

Profit and cash are different questions and a profitable month can still be a tight one. Both views sit behind the same period filter.

Frequently asked questions

Is marketplace commission a separate line?

Yes, with its share of revenue, rather than grouped into other expenses.

Can I export the P&L?

Yes, as Excel or PDF, with the period and filters you selected.

Go deeper