Profit and Loss
A Profit and Loss statement (P&L) is a financial summary that shows net revenue, costs, and profitability over a given period. In FMCG, P&L ownership refers to accountability for driving revenue while managing costs to deliver agreed gross margin and contribution targets.
P&L literacy is expected at manager level and above in FMCG. The P&L structure in FMCG typically flows: Gross Revenue → Trade Deductions → Net Revenue → COGS → Gross Profit → A&P → Brand Contribution. Understanding where to drive value in this chain is a core commercial skill.
'P&L ownership' or 'P&L management' appears in the majority of mid-to-senior FMCG job descriptions. Candidates who can demonstrate they've managed a commercial P&L — with specific revenue, margin, and A&P figures — significantly differentiate themselves in interviews.
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