# Gross Operating and Net Margin Scope Bridge

Keep COGS-only profit separate from operating and all-expense earnings.

## Scope
Preparation and review only. No account action or professional decision.

## Inputs
Revenue, COGS, operating expenses, interest/tax and same-period accounting policy.

## Workflow
1. Match all inputs to entity,currency and period.
2. Build gross,operating and net profit on the supplied classification.
3. Divide each by the same supported revenue; hold missing expense classes.
4. Return labelled illustrative margins without audited-results or cash-flow claims.

## Output contract
revenue | COGS | operating_expense | interest_tax | gross_margin | operating_margin | net_margin | hold

## Fictional acceptance test
Fictional revenue 200 COGS 100 operating 50 interest-tax 10 gives 50% gross,25% operating,20% net margin. Gross profit 100 is not net income 40 or collected cash.

## Review gates
Keep original values, source IDs and version dates. Unknown facts stay held. Use qualified review for hiring, legal and accounting conclusions. No send, share, sign-in, scheduling, ledger change or payment. Fictional contract review is not a live account compatibility test.

## Method source
https://corporatefinanceinstitute.com/resources/accounting/profit-margin/

Checked October 14, 2026. Oct14 live AIS Search Console: marketing Copilot37 impressions, Planable/Claude43, Planable/ChatGPT24, campaignbrief12, investoragent19, MuseIndia107, cashflowforecasting13. Social calendar/reporting topics follow parent-query leads; other professions follow documented workflow needs, not measured exact intent. Site impressions are not monthly volumes; exact topic volume is unmeasured.
