+**Gross Margin** is the revenue left after subtracting the [Cost of Goods Sold](/wiki/cost_of_goods_sold). It reveals a company's fundamental profitability from sales before other expenses, indicating pricing efficiency and core operational health. Businesses strive to optimize this figure to ensure a healthy path towards [Net Income](/wiki/net_income).
+## See also
+- [Revenue](/wiki/revenue)
+- [Profit](/wiki/profit)
+- [Operating Expenses](/wiki/operating_expenses)
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