Course outline
Module 6 · Overhead, markup and margin 3 min

Markup vs. margin: the mistake that quietly cuts your profit

Markup is profit as a percentage of cost; margin is profit as a percentage of the selling price. Doubling your direct cost is a 100% markup but a 50% margin. To price for a target margin, divide cost by (1 − margin): $50,000 ÷ 0.50 = $100,000. Adding a 50% markup instead gives $75,000 — only a 33.3% margin — and the difference comes straight out of your overhead and profit.

By Michael Reddy, IntelBid

After this lesson you can

  • Explain the difference between markup and margin
  • Convert between them and price to a target margin
  • Set a gross margin that covers your overhead and your profit

What's the difference?

MarkupMargin
Profit measured againstCostSelling price
FormulaProfit ÷ costProfit ÷ price
Price from costCost × (1 + markup)Cost ÷ (1 − margin)
$50,000 cost, $100,000 price100%50%

Your financial statements report margin — gross profit as a share of revenue. So if your target comes from your books or your accountant, it's a margin, and pricing it as a markup undershoots every time.

A starting point: double your direct cost

A good rule of thumb for a flooring subcontractor is to double the job's direct cost — material, labor and job-specific costs — to get your price. That's a 50% gross margin. Your overhead is paid out of that margin, and what's left is profit: if overhead runs 25% of revenue, doubling cost leaves about 25% profit.

Gross margin = overhead % + profit %
Doubling is a starting point, not a law. The margin you need depends on your own overhead: at 25% overhead and a 25% profit target it's 50%; with leaner overhead you can go lower and keep the same profit. Work out your overhead percentage in overhead recovery.
Priced for a 50% margin (double the cost)$100,000
  • Direct cost $50,000
  • Overhead (25% of price) $25,000
  • Profit $25,000
A 50% markup instead$75,000
  • Direct cost $50,000
  • Overhead (25% of price) $18,750
  • Profit $6,250
  • Left on the table $25,000
The same $50,000 of direct cost priced two ways, with overhead at 25% of the price. Doubling leaves $25,000 of profit; a 50% markup leaves $6,250.
Same 50%, two different pricesWorked example · illustrative numbers
Direct job cost (material, labor, job-specific)
$50,000
Target
50%
Overhead (share of revenue)
25%
  1. Read as a markup: $50,000 × 1.50 = $75,000 → profit $25,000 ÷ $75,000 = 33.3% margin.
  2. Read as a margin: $50,000 ÷ (1 − 0.50) = $100,000 → profit $50,000 ÷ $100,000 = 50% margin (a 100% markup).
  3. The difference: $25,000 on this job alone.
  4. After 25% overhead: $100,000 leaves $25,000 profit; $75,000 leaves $75,000 − $50,000 − $18,750 = $6,250.
If your target is a 50% margin, price at $100,000 — double the cost. Pricing at $75,000 leaves $25,000 on the table and most of your profit with it. Illustrative figures.

Conversion table

MarkupEquals marginMarginNeeds markup
10%9.1%10%11.1%
20%16.7%20%25.0%
25%20.0%25%33.3%
30%23.1%30%42.9%
50%33.3%40%66.7%
100% (double cost)50.0%50%100.0%

Convert markup and margin

Markup / margin calculator

Enter your cost and a percentage, and say whether it's a markup or a margin.

Selling price
$75,000
Profit
$25,000
Markup
50.0%
Margin
33.3%

Read the other way — as a margin — the same 50% would price this job at $100,000, a $25,000 difference.

IntelBid's subcontract work orders price on margin by default and explain the markup equivalent. Start your free trial

Where the mistake happens

  • Spreadsheets that add “50%” to cost when the owner's goal is a 50% margin.
  • Subcontracted work — marking up a sub's price by a percentage and calling it margin.
  • Discounts — taking 10% off a price removes far more than 10% of your profit.
  • Conversations — an estimator and an owner using the same word for different numbers.
Pick one and label it everywhere
Decide whether your company prices on markup or margin, write it at the top of every estimate sheet, and train everyone who touches pricing. The math is simple; the confusion is what costs money.
What is the difference between markup and margin?

Markup is profit divided by cost. Margin is profit divided by selling price. The same dollar profit is always a smaller percentage as margin than as markup.

What margin is doubling your cost?

50%. Doubling cost is a 100% markup: profit equals cost, so profit is half the selling price.

What margin is a 50% markup?

About 33.3%. Margin equals markup divided by one plus markup: 0.50 ÷ 1.50 = 0.333.

What margin should a flooring subcontractor use?

Enough to cover overhead and profit. A common starting point is doubling direct cost, a 50% gross margin, which leaves about 25% profit when overhead is 25% of revenue. Adjust it to your own overhead.

Key points

  • Markup is on cost; margin is of price.
  • Doubling direct cost = 100% markup = 50% margin.
  • Your gross margin must cover overhead plus profit — price with cost ÷ (1 − margin).
In IntelBid · Work orders → sub pricing

Margin-first pricing on subcontracted work

When you price subcontracted scopes in IntelBid work orders, pricing defaults to margin, and the markup equivalent is explained right next to it — so a 30% figure means the same thing to everyone who touches the job.

Start your free trial

Every trial starts with a sample project loaded, so you can try this before connecting anything.

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About the author. Michael Reddy builds IntelBid, bid management software for commercial flooring subcontractors. These lessons come from the bid desk: how the work is priced, won and paid for.

Markup vs Margin in Construction (With Conversion Table) · IntelBid