Gross profit refers to the sum of all operating income, without deducting any fees or expenses. This part of income is gross profit.

Gross profit margin is the percentage of gross profit and sales income (or operating income), in which gross profit is the difference between income and operating cost corresponding to income, which is expressed by the formula: gross profit = gross profit/operating income × 100%= (main business income-main business cost)/main business income × 100%.