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Profit Level Indicator (PLI)
The PLI measures the relationship between (i) profits, and (ii) either costs incurred, revenues earned, or assets employed.
A number of PLIs could be considered for different cases.
Those commonly used depend on the circumstances and include (i) return on capital employed (operating income to average operating assets) and its variants, or (ii) financial ratios such as a Berry ratio (gross profit divided by operating expenses), return on sales (operating profit divided by sales), or full cost mark-up (operating profit divided by total cost).
The selection of the appropriate PLI depends primarily on the extent to which the profit level indicator is likely to produce a reliable measure of the income that the tested party earned.
Total cost is cost of goods sold plus operating expenses.