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MARKETS / GLOSSARY / OPERATING MARGIN

Operating margin

Operating margin is the share of revenue that survives as operating income — the profitability of the business itself, before the effects of how it is financed and how it is taxed.

Definition

How it is computed here

Formulaoperating income ÷ revenue
UnitRatio (shown as %)
PeriodOne fiscal year, as reported
SourceExtracted from SEC filings; every value on an asset page carries the accounting tag and the filing it came from
Identifiermargem_operacional
The inputs

What goes into the formula

Operating incomeGross profit less the cost of selling, administering and developing. As reported — this site does not reclassify unusual items.
RevenueThe top line, net of collected sales taxes where the filing still includes them.

A formula without its inputs explained is decoration. Where an input is missing from a filing, the metric is left empty here rather than completed with a zero or an estimate.

Worked example

How to calculate operating margin, step by step

Two identical operations, one financed with debt.

Both — revenue$4,000M
Both — operating income$400M
Company A — interest$0
Company B — interest$250M
  1. A: operating margin = 400 ÷ 4,000 = 10.0%.
  2. B: operating margin = 400 ÷ 4,000 = 10.0% — identical.
  3. A: pre-tax profit = $400M. B: pre-tax profit = 400 − 250 = $150M.
  4. Their net margins differ by a factor of nearly three; their operating margins do not differ at all.

Result: 10.0% for both, and two very different companies

That is the whole point of the measure: it isolates the operation from the balance sheet. It is also its limit — B's interest bill is real and contractual, and operating margin refuses to see it.

The figures in this example are illustrative and rounded — they are not a real company. The real figures on this site are the live ones below and on every asset page, each carrying the filing it came from.

Why it matters

What operating margin is good for

It is the standard way to compare two companies doing the same thing with different capital structures and different tax homes. For most industries it is a better comparison than net margin and a more honest one than EBITDA margin, because it still charges the business for the assets it consumes.

The limit

What this number does not tell you

Operating income is the line most affected by where a company chooses to put unusual items: restructuring charges placed above or below it change the figure without changing the business. Comparing operating margins across industries is meaningless for the same reason gross margins are — capital turnover differs. And a company with a crushing debt load can show a healthy operating margin right up to the day it defaults.

Every metric on this site is published with its blind spot stated. A figure without its limit is half a fact.

In the data

Highest reported operating margin

From the most recent fiscal year of each company.

On a real company

See it in a published filing

Their sectors

These pages show the figure across up to nineteen fiscal years, with the accounting tag and the filing behind every value.

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