The Net Margin before Finances and Taxes is a financial metric that you can derive from the P&L. The calculation is performed like this:
Net Margin before Finances and Taxes = Revenue 每 COGS 每 Direct Production Cost 每 Indirect Costs
Gross Margin % = (Revenue 每 COGS 每 Direct Production Cost 每 Indirect Costs) / Revenue
Of course, the higher a Net Margin the better, which would illustrate that the company is achieving a good profit on its sales when debiting both the direct- and indirect cost of sales from its revenue. Albeit, before financial costs and Taxes.