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RAZAK MAJID

A · Entrepreneurship & Business Development

Sales vs Profit: Understanding Business Performance

Bahasa Melayu title: Jualan vs Keuntungan: Memahami Prestasi Perniagaan

Programme overview

High sales do not guarantee a healthy business. Many entrepreneurs celebrate revenue while margins shrink and cash runs short. This programme helps participants read the numbers that genuinely describe business performance (gross profit, net profit, cash flow and a handful of practical ratios) without requiring an accounting background. Through plain-language explanations and simple examples, participants learn to read a basic profit and loss statement, distinguish profit from cash and identify the products, customers or channels that make or lose money. The session builds the financial confidence entrepreneurs need to make sound decisions.

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Target participants

  • Entrepreneurs without a finance background
  • SME owners and supervisors
  • Sales teams responsible for targets

Learning outcomes

By the end of the programme, participants will be able to:

  • Explain the difference between revenue, profit and cash flow
  • Read a basic profit and loss statement with confidence
  • Calculate gross margin, net margin and other practical ratios
  • Identify which products, customers or channels are most profitable
  • Set performance targets based on profit, not on sales alone

Key modules

  1. 01

    Sales Is Not Profit

    Why growing revenue can hide shrinking margins and rising costs.

  2. 02

    Reading the Profit and Loss Statement

    Revenue, cost of sales, operating expenses and net profit, explained simply.

  3. 03

    Profit Is Not Cash

    Timing, credit terms, stock and the cash-flow trap.

  4. 04

    Practical Performance Ratios

    Margins, average order value, customer acquisition cost and stock turnover.

  5. 05

    Profitability Analysis

    Ranking products, customers and channels by their contribution.

Training methodology

  • Plain-language explanations with visual examples
  • Calculation exercises using sample business data
  • Optional, confidential review of participants' own figures
  • Group discussion on performance decisions

Participant takeaways

  • Simple profit-and-loss and cash-flow template
  • Key ratio quick-reference sheet
  • Monthly performance review checklist

Suitable organisational use cases

  • Financial literacy programmes for entrepreneurs
  • Post-financing monitoring support
  • Commercial awareness training for sales teams

Frequently asked questions

How long is this programme?

It is typically delivered as a 1–2 Hour Talk, Half-Day Workshop or Full-Day Training. The duration can be configured to suit your schedule.

Can it be delivered online or in Bahasa Melayu?

It can be delivered in person, online or in a hybrid format, in English, Bahasa Melayu or bilingually.

Can the content be customised for our organisation?

Yes. Examples, case studies and activities are adapted to your sector, participants and objectives, and topics can be combined with other programmes.

How much does this programme cost?

Indicative fees start from RM900. The final quotation depends on participant numbers, customisation, delivery mode and location, and is confirmed in writing.

How do we book this programme for our team?

Request a quotation or proposal through the enquiry form. You will receive a written proposal and quotation, and dates are confirmed once your organisation approves.

Interested in this programme?

Tell me about your participants and objectives, and I will prepare a tailored proposal and quotation.

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