Markup is one of the first pricing concepts any retailer, wholesaler, or e-commerce seller learns, because it directly ties the price you charge to the cost you paid. Unlike margin, which measures profit against the selling price, markup measures profit against the cost — a subtle difference that trips up a lot of people doing pricing math for the first time.
The Formula
Worked Example
Say a boutique buys a jacket wholesale for $50 and wants a 40% markup. Selling Price = 50 × (1 + 0.40) = $70. Check it against the formula: ((70 − 50) ÷ 50) × 100 = 40%. The store makes $20 profit on each jacket sold at $70.
| Cost | Markup % | Selling Price | Profit |
|---|---|---|---|
| $50 | 20% | $60 | $10 |
| $50 | 40% | $70 | $20 |
| $50 | 100% | $100 | $50 |
Markup Is Not the Same as Margin
This is the single most common pricing mistake: confusing markup with margin. A 100% markup on that $50 jacket sets the price at $100 — but the profit margin on that $100 sale is only 50% ($50 profit ÷ $100 price), not 100%. Markup is always a bigger-looking number than margin at the same dollar profit, because it's calculated on a smaller base (cost instead of price).
To convert: Margin % = Markup % ÷ (1 + Markup %). A 50% markup converts to a 33.3% margin; a 100% markup converts to a 50% margin. Mixing the two up when setting prices can quietly erase your expected profit.
Figures above are illustrative estimates only, not financial or tax advice. Actual pricing should also account for overhead, competition, and target profit goals.