Gross Margin and Cost of Goods Optimization Dashboard
Analyze revenue, COGS, and cost variances to identify margin erosion and product-level cost optimization opportunities.
Gross Margin %
Calculated from all non-reversed invoices and COGS records between 2026-01-01 and 2026-03-31 using invoice_date and recognition_date respectively.
Unfavorable Variance Rate %
Computed from all non-reversal COGS records with recognition dates between 2026-01-01 and 2026-03-31.
SKUs with Unfavorable Variance
Based on distinct inventory_item_id in cogs_records with recognition_date between 2026-01-01 and 2026-03-31 where aggregated cost_variance_amount > 0, resulting in 45 affected SKUs.
Top 10 SKUs by Cost Variance (AED)
SKU 101 has the highest unfavorable variance at AED 15,362.13, significantly above all other items.
The second-ranked SKU (91) shows AED 8,502.41 in variance—about 45% lower than SKU 101, indicating a concentrated cost issue in the top item.
The top three SKUs (101, 91, 123) together account for AED 30,302.83 in unfavorable variance, representing a substantial share of the total top-10 impact.
Monthly Revenue vs COGS Trend
Revenue declined from 1,258,098.00 in January to 785,454.00 in February (-37.6%), before recovering to 1,018,500.00 in March.
COGS followed a similar pattern, dropping from 893,550.16 in January to 528,516.09 in February, then rising to 707,905.62 in March, indicating cost structure closely tracks sales volume.
Gross margin remained relatively stable across the period (approximately 29.0% in January, 32.7% in February, and 30.5% in March), suggesting no significant margin compression despite revenue volatility.