Operating Expenses per $100 Sales

If you grow sales by $100, how much do your overhead costs (rent, admin, marketing) go up? Lower is better: means you have operating leverage.

How it's worked out
(Operating Expenses / 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.

All 132 measures

See it first

See your business clearly.

Mandy Walker, the founder, will walk you through the platform and answer your questions.