Business basics for non-business learners

Calculating the margins from the P&L

Prints the prompt and every part you have revealed so far.

Simplified P&L of a coffee chain in Germany, one year(EUR millions)

Simplified P&L of a coffee chain in Germany, one year
Line	Amount	What it means
Revenue	200	All money from sales
Cost of goods sold (COGS)	-70	Direct cost of what was sold: coffee, milk, cups
Gross profit	130	Revenue minus COGS
Operating expenses	-100	Running the business: staff 50, rent 30, marketing 10, other 10
EBITDA	30	Profit before interest, tax, depreciation, and amortization
Depreciation and amortization	-10	The cost of equipment, shop furniture, and building work spread over their life
EBIT (operating profit)	20	Profit from running the business
Interest	-4	Cost of borrowing
Profit before tax	16
Tax	-4	Here 25 percent of profit before tax
Net profit	12	What is left for the owners

The prompt

Using the coffee chain P&L above (EUR millions), calculate gross profit, EBITDA, EBIT, net profit, and the gross and net margins.

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