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Markup

The amount added to an item’s cost to reach its selling price, expressed as a percentage of cost — and distinct from margin, which is measured against the price.

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Financial

Markup is how much you add on top of cost to set a price, stated as a percentage of the cost: (price − cost) ÷ cost. Triple a $3 cost to a $9 price and you have applied a 200% markup. It is the most intuitive way most makers first think about pricing — start from what it cost and add a multiple.

The trap is mistaking markup for margin. Markup is measured against cost; margin is measured against price, so the same price is always a bigger markup number than margin number. A "50% markup" leaves only a 33% margin — a gap that has sunk plenty of wholesale deals where the seller thought they had more room than they did.

Markup is a useful starting heuristic, but profitability is ultimately judged in margin, because margin is what is left to cover overhead and yield net profit.