Is the profit and loss equation Q gross profit?

Gross profit: the balance of the sales revenue (selling price) minus the original purchase price of the goods.

Gross profit margin: it is the percentage of gross profit and sales income (or operating income), where gross profit is the difference between income and operating cost corresponding to income.

Gross profit margin calculation formula: gross profit margin = gross profit/operating income × 100%= (main business income-main business cost)/main business income × 100%.