The formula
margin = profit ÷ price × 100 · markup = profit ÷ cost × 100
What it means
Both measure the same profit, but on different bases: margin divides it by what you charge and markup by what it costs you. A product costing 60 sold at 100 leaves 40 of profit, which is a 40 % margin and a 66.67 % markup. Markup always comes out higher.
How to work it out by hand
- Subtract the cost from the price to get the profit
- Divide by the price and multiply by 100: that is the margin
- Divide by the cost and multiply by 100: that is the markup
What is worth knowing
The mistake that wrecks the books: applying the margin you want as though it were a markup. If you want a 40 % margin on a cost of 60 and multiply by 1.4, you get 84 and your real margin is 28.6 %, not 40. The correct price is 100. On products with thin margins, that difference eats the profit entirely.