Gross Profit (GP) Margin enables farmers to compare the profitability of their farm over different periods even when revenues differ. This session will include extended discussion with farmers on components of Cost of Sales (COS) in an aqua-business and analysis of GP margin. The session will focus on building an understanding of the cost of production for each production cycle and will cover standardizing inputs across production systems (i.e. feed, fingerling, medication, utilities, labor, marketing). Participants will be briefly introduced to the required financial and accounting terminology, before engaging in further open discussions. Attendees will understand that the effectiveness of every husbandry practice shows up in the financial figures. It will stimulate farmers to on all tiers to keep relevant farm records with an intent to use them for decision making.