Percentage of the organization's revenue that remains after paying variable costs such as wages and raw materials during the reporting period.
This metric is intended to capture the organization’s operating margin. Organizations receiving substantial revenue from grants/donations under Revenue from Grants and Donations (FP3021) should instead use Net Income Before Donations (FP3274) in this calculation.
Metrics identified as "cross-category" are those that are relevant to any IRIS+ Impact Category or Impact Theme (i.e., these metrics are not specific to any particular industry/category or theme).
June 2022 - IRIS v5.3 Released (current version)
Immaterial change. Minor revisions to definition and usage guidance for clarity.
January 2020 - IRIS v5.1 Released
No change.
May 2019 - IRIS v5.0 Released
No change.
March 2016 - IRIS v4.0 Released
No change.
March 2014 - IRIS v3.0 Released
Material change. Metric definition modified to provide clarity based on best practices and standard guidance.
November 2011 - IRIS v2.2 Released
No change.
February 2011 - IRIS v2.1 Released
No change.
September 2010 - IRIS v2.0 Released
Material change. Operating Profit Margin (FP7897) replaced Profit Margin (F34). Metric name and definition language modified to isolate operating profits by focusing on earned revenue.
September 2009 - IRIS v1.0 Released
New metric. Profit Margin(F34) was developed via the Original IRIS Working Group.
IRIS Metrics Work Better in Sets
To use IRIS metrics—and the resulting data—to understand impact performance, IRIS metrics should be used and analyzed in generally accepted sets and according to well-defined objectives. IRIS+ gives you access to generally accepted Core Metrics Sets aligned to common Impact Themes and Sustainable Development Goals (SDGs).
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