Gross Margin

Summary

The percentage of revenue remaining after direct costs of goods or services.

Conventional Definition

Gross Margin is commonly calculated as revenue minus cost of goods sold, divided by revenue.

Value Realization-Oriented Definition

In Value Realization, Gross Margin indicates whether growth and delivery choices are converting into economically defensible value after direct delivery or production costs.

Notes

This draft measure is an indicator, not a complete proof of realized value. It should be interpreted with baseline, attribution, timing, confidence, quality, risk, and sustainability evidence.