我想問 mark-up/margin

Cost + Mark up = Selling price
Selling price - Margin = Cost


假設Mark up 是 25%;
25% = 1/4
Margin --> 分母加 1
--> 1/5 = 20%

Prove : 假設 cost $100, mark up 25%
Selling price = $100 + 25% = $125
Selling price $125 -20 % = Cost $100

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假設Mark up 是 50%;
50% = 1/2
Margin --> 分母加 1
--> 1/3 = 33.33%


Prove : 假設 cost $200, mark up 50%
Selling price = $200 + 50% = $300
Selling price $300 - 33.33 % = Cost $200

mark-up 25% 是從成本上加大25% (注意：并唔系成本 x 125%）

比如1/.成本HKD100.00， mark-up 25% > HKD100.00 / 0.75 = HKD133.33
比如2.,成本HKD100.00， mark-up 20% > HKD100.00/ 0.8 = HKD125.00

例子1/。的margin 是HKD133.33 - HKD100.00 = 33.33 （25% of HKD133.33)
例子2/。的margin是HKD125.00 - HKD100.00 = 25.00 （20% of HKD125.00)

formula : 成本 / （1 - mark-up%) = 賣价

Mark-up means you have to set up a selling price of a product on top of the cost. If the purchase cost is $100, the selling price will be $125, a mark-up of 25% on cost.

Margin means the gross profit of the product i.e gross profit / selling price. If the selling of it is $125 and the purchase cost is $100, a gross profit of $125-$100=$25 is made. The profit margin is gross profit / cost ( $25/$100). So, you usually said a profit margin (Gross Profit Ratio) of 25% is made.

So, the meaning of Mark-Up is calculated on amount of the mark-up / the cost and the Profit Margin is calculated on the gross profit / selling price.