what is gross profit margin 
gross profit margin is a financial metric that indicates how efficient a business is at managing its operations it is shown as a ratio that indicates the amount of a company s revenue after subtracting the cost of goods sold cogs which includes labor and materials the bottom linegross up refers to any additional money that an employer may pay an employee to offset any additional income taxes that the employee would owe the irs when receiving a cash benefit from the company such as relocation expenses or a bonus check gross up pay is calculated by dividing the employee s wages by the net percentage of taxes that would be due 