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Gross Margin Coefficient of Variation (CoV)

Financial metric definition and guide.

Gross Margin Coefficient of Variation (CoV)

How stable are the company's gross margins over time?

Definition

Gross Margin CoV measures the variability of gross profit margin relative to its mean. Stable margins suggest pricing power and a durable competitive position.

Formula

Where:

  • = standard deviation, = mean

Interpretation

Range Assessment
< 5% Highly stable — strong pricing power
5% – 15% Moderate — some competitive pressure
> 15% Volatile — margins are unpredictable

In Finsco

Computed by the audit moat command. Requires at least 2 years of data.

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