Percentage of the organization's revenue that remains after paying variable costs such as wages and raw materials during the reporting period.
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 2025 - IRIS+ v5.3b Released (current version)
No change.
December 2024 - IRIS+ v5.3a Released
No change.
June 2022 - IRIS+ v5.3 Released
Immaterial change. Minor revisions to definition and usage guidance for clarity.
May 2021 - IRIS+ v5.2 Released
No change.
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.