GRANTEE is the person or entity to whom property or assets are transferred.
NET REVENUE is GROSS REVENUE less discounts, allowances, sales returns, freight out, etc.
SG&A refers to the indirect overhead costs contained within the Sales, General and Administrative expense/cost categories. Generally, SG&A expenses of <30% are exceptional, while SG&A approaching 100% indicates a highly competitive industry. Consistency of SG&A is key.
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