COS per $100 Sales

If you grow sales by $100, how much goes to directly delivering that sale? Service businesses might be $20, product businesses might be $60.

How it's worked out
(COS / Sales) × 100
Which way is better
Lower is betterLower is better for cash.

Written by Mandy Walker, founder of Focus on Cash. Updated October 2026. This explanation comes from the glossary inside Focus on Cash, so it matches the words you see in the app.

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