Brand’s P&L’s are typically inclusive of :
Net Sales Value = Gross Sales Value – Efficient Operations
Trade Terms (ATL) = Consumer Price & Promotion / Feature & Display, Coupons, etc
Turnover = Net Sales Value – Trade Terms
Supply Chain Costs= Cost associate to production of products, raw materials, COGS
Gross Profit= Turnover – Supply Chain Costs
Brand Marketing Investment (BTL/BMI) = Advertising, Media & Promotions
Profit Before Overheads= Gross Profit – Brand Marketing Investment