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AppleNVIDIABerkshireMetrics guide
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Metrics guide›Financial statement lines

Selling, general and administrative

Reported selling, general and administrative expense.

Worked example · a round-number company

Selling, general and administrative$1.0B÷Revenue$5.0B=Share of revenue20.0%This period$1.0B÷A year before$800M− 1 =Change+25.0%

How to read it

↕Neither higher nor lower is better. Shows the cost of selling products and supporting the business.

Keep in mind

  • A separately disclosed general-and-administrative line is not a substitute for the combined total.