Where every rand of revenue ends up
P&L, top-down · illustrative
Revenue
R4.0m
COGS
R1.6m
Gross margin
R2.4m
Materials
R1.0m
Freight
R0.6m
Opex
R1.5m
Op. profit
R0.9m
width = share of revenue · read each row as a full R4.0m