Segment-Margin Ratio?

[JeffN]

<br />
Net sales revenue . . . . . . . . . . . . . . . . . . . . . . . $728,000<br />
Cost of goods sold . . . . . . . . . . . . . . . . . . . . . . . 416,000<br />
Selling and administrative costs . . . . . . . . . . . . 104,000<br />
Advertising cost . . . . . . . . . . . . . . . . . . . . . . . 62,400<br />
Insurance cost . . . . . . . . . . . . . . . . . . . . . . . . 82,000<br />

 

[ronwizfr]

The segment margin is the excess of Net sales revenues over expenses. In your case it's the first item divided by the some of the other four.