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 ¨C COGS ¨C Direct Production Cost ¨C Indirect Costs

Gross Margin % = (Revenue ¨C COGS ¨C Direct Production Cost ¨C 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.