Reseller Monthly P&L Tracker

Total revenue

sum of all sales for the month

$3,500.00

= $3,500.00

Gross sales before fees, refunds, shipping, or inventory costs are deducted.

Monthly sales summary

Cost of goods sold (COGS)

inventory cost attached to units sold

$1,400.00

= $1,400.00

COGS is the direct acquisition cost of the inventory that actually sold during the month.

Standard P&L / inventory accounting

Gross profit

revenue − COGS

$3,500.00 − $1,400.00

= $2,100.00

Gross profit shows how much money remains after paying for inventory but before operating expenses.

Standard P&L gross profit formula

Gross margin

(gross profit ÷ revenue) × 100

($2,100.00 ÷ $3,500.00) × 100

= 60.0%

Gross margin measures inventory efficiency by showing how much of each sales dollar remains after COGS.

Standard gross margin formula

Platform fees

revenue × platform fee percentage

$3,500.00 × 12%

= $420.00

This estimates marketplace commissions such as Amazon, eBay, Etsy, or other platform take rates.

Marketplace fee rate applied to revenue

Total operating expenses

platform fees + shipping + storage + returns + other expenses

$420.00 + $400.00 + $50.00 + $100.00 + $75.00

= $1,045.00

These are the costs of running the resale operation beyond inventory itself.

Operating expense aggregation

Net profit

gross profit − total operating expenses

$2,100.00 − $1,045.00

= $1,055.00

Net profit is the bottom-line operating result for the month before owner salary or income taxes.

Standard P&L net profit formula

Net margin

(net profit ÷ revenue) × 100

($1,055.00 ÷ $3,500.00) × 100

= 30.1%

Net margin shows how much of each sales dollar survives after both inventory and operating costs.

Standard net margin formula

Profit per dollar sold

net profit ÷ revenue

$1,055.00 ÷ $3,500.00

= 0.30 dollars retained per sales dollar

This reframes margin as dollars kept from every $1.00 of sales revenue.

Unit economics ratio from the income statement