Dernière mise à jour le :02/12/2019


The markup of a trade firm is the difference between the sales (excluding taxes) and the cost of goods sold during the fiscal year (excluding taxes).

The cost of goods sold (excluding taxes) during the fiscal year is defined as:

  • The amount of sales of goods (excluding taxes) during the fiscal year (including additional costs related to the purchase: customs duties, transport costs, packaging, insurance, etc.);
  • PLUS the stock value (excluding taxes) in the beginning of the fiscal year;
  • MINUS the stock value (excluding taxes) at the end of the fiscal year.