Return on sales

Accounting.

(ROS).

A measure of the surplus of revenues over relevant costs, expressed as a percentage of revenues, in the same way as profit margins.

The surplus (return) may be defined in different ways.

So clarity and consistency of definition is essential.

See also

• Gross profit margin
• Margin
• Margin on costs
• Net profit margin
• Operating profit margin
• Profit
• Profit margin
• Profitability
• Return