Gross Profit is the revenue a company retains after deducting the direct costs associated with producing its goods or services, also known as the Cost of Goods Sold (COGS). It is calculated as: Gross Profit = Revenue – COGS. For investors analysing companies on platforms like Ventura, Gross Profit serves as a foundational indicator of operational efficiency. A rising Gross Profit margin signals that a company is managing its production costs well and has room to invest in growth, marketing, and R&D, making it a critical checkpoint in any fundamental equity analysis.