许多管理者为营业额增长而高兴，但银行账户里的资金却在缩水。完成60秒测试：找出哪些销售产生利润，哪些在造成暗中亏损。
编辑示例行或上传销售数据文件 (CSV / Excel)
| 商品 / 服务 | 客户 | 数量 | 售价 (€) | 成本 (€) | 折扣 (€) | 毛利 (€) |
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Business Margin X-Ray is an advanced financial diagnostic framework enabling executives to discover real product and customer profitability. A frequent business pitfall is rising revenue that fails to translate into cash in the bank due to hidden loss-making transactions and unmonitored supplier price increases.
Gross Profit = Revenue (excl. VAT) - Weighted Average COGS
Measures the net operational margin available to cover overhead, salaries, and growth.
Gross Margin (%) = (Gross Profit / Revenue excl. VAT) × 100%
Shows how many cents of gross profit the business keeps from every euro in sales.
Value Added Tax (VAT) is a pass-through fiscal tax collected for tax authorities. If margins or markups are calculated on gross amounts including VAT, figures become distorted by up to 21%, creating an illusion of profit on loss-making orders. e-buhalteris.lt automatically calculates all unit costs and margins net of VAT.
Last purchase price can be an outlier (one-off volume discount or high-cost rush order). The weighted average cost method (COGS) balances all inventory purchases by volume, protecting your business from erratic pricing errors.
A loss-making sale occurs whenever the net discounted selling price falls below unit acquisition cost. Furthermore, high-maintenance clients whose gross margin is under 5–10% consume operational capacity and erode net bottom-line earnings.
Yes. Simply click the "Upload CSV" button and import your sales file with columns: Product, Customer, Quantity, Price, Cost, Discount. The intelligence engine recalculates all KPIs instantly in your browser.