Impact of a Price Increase & Decrease on Gross Profit and Sales Volume.
by Jon Hedges
As managers consider price increases or decreases, many times the potential financial impact to the business is not completely clear.
There is a way to calculate the impact of a price increase or decrease, and how much total sales would need to drop off (for a price increase) or increase (for a price decrease) for gross margin dollars to remain the same.
To make things simple, simply refer to the charts below.
Impact of a price increase
If you increase your prices, how much business can you lose and keep gross margin dollars the same? Look at the chart below to answer this question.
Find the gross margin of your product in the left column, then find the column that shows your price increase. Where the two numbers intersect is a number that shows you how much business can drop off as a result of a price increase and maintain gross margin dollars.
For example, if you have a 40% margin, and you are considering a 10% price increase, sales of your product can drop off 20% and you will still have the same total gross profit dollars.
| Price Increase | ||||
| Current Margin | +5% | +10% | +15% | +20% |
| 30% | -14% | -25% | -33% | -40% |
| 35% | -13% | -22% | -30% | -36% |
| 40% | -11% | -20% | -27% | -33% |
| 45% | -10% | -18% | -25% | -31% |
| 50% | -9% | -17% | -23% | -29% |
copyright 2004 Hedges & Company |
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Impact of a price decrease
If you decrease your prices, how much business do you have to gain and keep gross margin dollars the same?
Find the gross margin of your product in the left column, then find the column that shows your price decrease. Where the two numbers intersect is a number that shows you how much business has to increase as a result of a price decrease and maintain gross margin dollars.
For example, if you have a 35% margin, and you are considering a 10% price decrease, sales of your product must increase a whopping 40% for you to have the same total gross profit dollars.
| Price Decrease | ||||
| Current Margin | -5% | -10% | -15% | -20% |
| 30% | 20% | 50% | 100% | 200% |
| 35% | 17% | 40% | 75% | 133% |
| 40% | 14% | 33% | 60% | 100% |
| 45% | 13% | 29% | 50% | 80% |
| 50% | 11% | 25% | 43% | 67% |
| copyright 2004 Hedges & Company | ||||
As you can see, the Free Market blesses those with high margin. If you have a thin 30% gross margin and you drop your prices 20%, you must increase total sales by 200% to have the same gross margin dollars. This is the percentage of increase on top of current sales, so in other words if you sell 100 widgets in a year, a 200% increase means 300 per year [100 + (100 x 200%) = 300%].
Copyright 2004 Jon Hedges, all rights reserved. Limited reproduction crediting the author and web site HedgesCompany.com is permitted.
