Selling, General & Administrative Expense SG&A
The overhead of running and selling — salaries, marketing, rent, and admin costs not tied to making the product.
What it is
SG&A covers the operating costs of selling products and running the company that are not part of the direct cost of making the product. It includes things like sales-team salaries and commissions, advertising and marketing, office rent, legal and accounting fees, and executive pay. It sits below gross profit on the income statement.
Why it matters
SG&A as a share of revenue shows how much overhead it takes to generate sales; a falling ratio as revenue grows is a sign of scale and discipline. Bloated or fast-rising SG&A can quietly erode operating margins even when sales are growing.
How it's calculated
It is reported directly on the income statement, often split into selling expense and general & administrative expense; analysts typically track it as a percentage of revenue.
How Quintarthai uses it
SG&A and its trend versus revenue are visible on the Financials 10-yr tab of a company's deep-analysis page, useful for spotting cost discipline over time — open a company page.