What is a Brand P&L

Brand P&L provides profitability information of a brand and shows all the revenues, costs and direct
& indirect expenses incurred for a specific brand during a specific period of time i.e. month, quarter,
annual etc.

Direct Revenue / Expense

(Activities traceable to specific brands)

Revenue :
Gross Sales
Sales Discount
CoGS
Cost of Goods Sold Direct
Inventory write-offs
Free Goods
Operating Expenses
Advertising & Promotion

Indirect Expenses

(Activities not traceable to specific brands)

Indirect CoGS
Purchase Price Variances
Manufacturing Variances
Idle Capacity
Operating Expenses
Distribution
Sales Force
Marketing
R&D
G&A
Other Income/Expenses