GPM % and Mark-up % are defined as:


GPM %     =

Retail – Cost Price
Retail Price

Profit
Sell

Mark-up %   =

Retail Price – Cost Price
Cost Price

Profit
Cost

This table shows what the mark-up on the cost percentage must be to give the desired gross profit margin percentage (GPM %).


Mark-Up %

Gross Profit %

5%

4.8%

10%

9.0%

15%

13.0%

20%

16.7%

25%

20.0%

30%

23.1%

35%

26.0%

40%

28.5%

45%

31.0%

50%

33.3%

55%

35.5%

60%

37.5%

65%

39.5%

70%

41%

75%

42.8%

80%

44.4%

85%

46.1%

90%

47.5%

95%

48.7%

100%

50.0%

122.2%

55.0%

150%

60.0%

185.7%

65.0%

200%

66.67%

212.5%

68%

233.3%

70.0%