毛利大于一切

Group 1 - Gross profit is a crucial financial metric that reflects the viability of a business model and indicates whether a business is fundamentally sound [2][3][22] - Higher gross profit is always preferable, as it provides a buffer for management decisions and operational flexibility [4][9][62] - During due diligence, the primary focus should be on gross profit, examining what is sold, at what price, and the associated costs [5][23][62] Group 2 - Businesses can be categorized based on gross profit and turnover rates, with high gross profit and high turnover being the most desirable combination [10][11] - Low gross profit or flawed logic in gross profit calculations can lead to business failure, making it essential to validate gross profit calculations during analysis [8][14][39] - Many companies struggle with accurate cost accounting, which can lead to misleading gross profit figures, necessitating a thorough review of cost calculation methods [46][49][54] Group 3 - The importance of gross profit extends to secondary markets, where significant fluctuations in gross profit can indicate underlying issues [35][36] - Accurate gross profit calculations are vital for understanding a company's financial health, as they can reveal discrepancies in revenue and cost recognition [55][57] - Positive gross profit can still indicate value even if net profit is negative, as it contributes to cash flow and overall financial stability [58][61]