{
  "version": "1.3.0",
  "releasedAt": "2026-05-20",
  "kpi": {
    "rogueId": "finance.gross_profit",
    "slug": "gross_profit",
    "domain": "finance",
    "defaultLabel": "Gross Profit",
    "description": "Total revenue minus total cost of revenue for the period — the profit left to fund operating expenses. The dollar complement to gross margin and the starting point for the operating-result section.",
    "fieldType": "currency",
    "unit": null,
    "maturity": "general",
    "suggestedForStages": [
      "seriesA",
      "seriesB",
      "seriesC",
      "public"
    ],
    "defaultOwningFunctions": [
      "Finance"
    ],
    "stageRelevance": {
      "seriesA": "recommended",
      "seriesB": "recommended",
      "seriesC": "recommended",
      "public": "recommended"
    },
    "definitionSource": {
      "tier": "editorial",
      "sourceName": "imboard Editorial",
      "sourceUrl": null,
      "sectionRef": null,
      "publicationDate": "2026-04-01",
      "attributionNotice": null
    },
    "formula": "gross_profit = total_revenue − total_cogs.",
    "whyItMatters": "The dollars available to cover OpEx — the bridge from revenue to operating result.",
    "interpretationGuidance": "Growing gross profit faster than OpEx is the path to EBITDA; read with `finance.gross_margin_pct` for quality.",
    "relatedKpiIds": [
      "finance.total_revenue",
      "finance.total_cogs",
      "finance.gross_margin_pct"
    ],
    "metricBasis": {
      "timeBasis": "period_flow",
      "production": "computed"
    }
  }
}