Gross Profit Net Sales, or GPNS, is an important performance metric for any business. It’s the total revenue of a company after deducting the cost of goods sold — that is, the direct costs associated with producing and delivering products or services. Put simply, GPNS measures how much money a business has left after covering the cost of making its products or providing its services. To maximize profitability, companies should strive to keep their GPNS as high as possible. By closely monitoring their GPNS, businesses can identify opportunities to increase efficiency and boost their bottom line.