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Beginner/Company Performance Basics/Lesson 14 of 60

Earnings (Profit)

Money a company makes after paying all costs.

Why it matters

Profit is what a company has left after it pays for everything it needs to run: the goods it sells, the wages it pays, the rent, the interest on its loans, and its taxes. It is the money the business actually keeps. Almost everything else an investor looks at eventually traces back to this one number.

Over time, a share price tends to follow profits. A company that keeps earning more becomes worth more, and its shares usually rise with it. A company whose profit shrinks year after year tends to lose value. That is why profit, also called earnings, is the number that ultimately drives everything else you will learn.

An everyday way to picture it

Picture a small tea stall. Through the day the owner takes in money from every cup sold. That money is not profit. Out of it the owner still has to pay for milk, sugar, tea leaves, gas for the stove, and the rent on the spot where the stall stands.

Whatever is left after all of that is paid is what the owner truly keeps. That leftover is profit. A stall that takes in ₹3,000 but spends ₹2,200 on supplies and rent keeps ₹800. The ₹3,000 sounds impressive, but the ₹800 is what actually feeds the family. A company works exactly the same way, just with bigger numbers.

From revenue to profit

Every company's profit comes from one simple chain. Money comes in from customers, and that is revenue. Money goes out to run the business, and those are the costs. Whatever is left over is profit.

The two formulas to know:
Profit = Revenue - Costs
Profit margin = Profit ÷ Revenue

Costs come in layers, and that gives you two kinds of profit you will see often.

Kind of profitWhat it means in plain terms
Gross profitWhat is left after only the direct cost of making or buying what you sell, called the cost of goods
Net profitWhat is left after every cost: goods, salaries, rent, interest, and tax. This is the real bottom line, and the one investors mean when they say profit.

Profit margin: how much a company keeps

Profit on its own does not tell you how efficient a business is. A profit margin does. It is simply profit written as a percentage of revenue, and it answers a sharp question: out of every rupee that comes in, how much does the company actually keep?

ShopRevenueProfitMarginWhat it means
Shop A₹10,00,000₹1,00,00010 percentKeeps ₹10 of every ₹100 of sales
Shop B₹10,00,000₹3,00,00030 percentKeeps ₹30 of every ₹100 of sales

Both shops sell the same ₹10,00,000 of goods, yet Shop B keeps three times as much. A higher margin means more of each rupee stays with the business, which usually points to stronger pricing, lower costs, or both.

Growing profit, shrinking profit

A single year's profit is only a snapshot. What investors care about most is the direction. Profit that grows year after year is the clearest sign of a healthy business, and it is the strongest long-term reason a share price rises. Profit that shrinks is a warning worth taking seriously.

Profit trendWhat it usually signalsEffect on the shares over time
Rising year after yearA healthy, growing businessPrice tends to climb
FlatSteady, but not expandingPrice tends to drift sideways
ShrinkingSomething is going wrongPrice tends to fall

See it for yourself

Set how much money comes in and how much goes out, and watch the profit and margin the business is left with.

Revenue (money in from sales)₹10,00,000
Costs (money out to run the business)₹7,50,000
Profit (what the business keeps)
₹2,50,000
10,00,000 - ₹7,50,000 = ₹2,50,000
Profit margin
25.0%
At this margin the business keeps about ₹25 of every ₹100 of sales.

Worked example: a small business

Let us make it concrete. A small business takes in ₹10,00,000 of revenue in a year and spends ₹7,50,000 to run itself. Subtract the costs from the revenue and it keeps ₹2,50,000 of profit, which is a 25 percent margin. Now watch what a change on either side does to that profit.

ScenarioRevenueCostsProfitMargin
Starting point₹10,00,000₹7,50,000₹2,50,00025 percent
Costs rise by ₹1,00,000₹10,00,000₹8,50,000₹1,50,00015 percent
Revenue grows by ₹2,00,000₹12,00,000₹7,50,000₹4,50,00037.5 percent

Notice how much the bottom line moves. When costs rose by ₹1,00,000, profit fell by the same ₹1,00,000, and the margin dropped from 25 percent to 15 percent. When revenue grew by ₹2,00,000 while costs stayed flat, almost all of that extra revenue fell straight through to profit. This is why investors watch both sides: a business grows its profit either by selling more or by controlling its costs.

You decide: cut the price, or hold the line

Suppose a rival opens next door. Your business sells a product at ₹1,000 each and currently sells 1,000 of them, at a cost of ₹750 each. You have to decide how to respond. Cut the price to pull in more buyers, or hold the price and protect each sale.

Your choiceUnits soldRevenueCostsProfitMargin
Hold the price at ₹1,0001,000₹10,00,000₹7,50,000₹2,50,00025 percent
Cut the price to ₹9001,200₹10,80,000₹9,00,000₹1,80,00016.7 percent
Here is the consequence

Cutting the price sold 200 more units and brought in more revenue, yet profit fell from ₹2,50,000 to ₹1,80,000. Each sale now earns less, and the extra volume did not make up for the thinner margin. More sales does not always mean more profit. That trade-off sits behind every price cut, and it is why investors look at profit and margin, not just revenue.

Remember this

TermWhat it means
RevenueAll the money a company takes in from sales
CostsEverything the company pays to run the business
ProfitWhat is left after costs; the money the business actually keeps
Profit marginProfit as a percentage of revenue; how much it keeps from each rupee
Growing profitThe strongest long-term reason a share price rises

In short: revenue is what comes in, and profit is what stays. A company that grows its profit and keeps a healthy margin tends to become more valuable over time, and that is what you are really buying when you buy a share.