Gross profit
Gross profit equals Revenue minus COGS. Gross margin divides gross profit by revenue where the denominator is valid. Model the source rows to change the subtotal. For example, Revenue +500 and COGS +300 produce Gross Profit +200; there is no need to enter that +200 again.
EBITDA
The model adds other operating income and deducts operating expenses, including its supported impairment and non-cash operating charges, to derive EBITDA. EBITDA excludes D&A and financing costs but is not operating cash flow. Personnel and other cost schedules contribute through their active expense source.
EBIT and adjustments
EBIT is EBITDA minus D&A. The Adjustment Layer can show reported and adjusted subtotals with linked source impacts. A direct GP component is classified through COGS, an EBITDA component through other operating income/expense, and an EBIT-only component through D&A. Use the actual source row when the economic classification should differ; accounting bounds remain active.
Documents the current implemented behavior. Example assumptions are not market data.