Gross Profit is a key financial metric that shows the revenue remaining after deducting the Cost of Sales (CoS), also known as Cost of Goods Sold (COGS). For Starlight Cinema, this represents the money left from Ticket Sales, Advertising, and Food & Beverages revenue after accounting for the direct costs associated with producing or delivering those services.

It's an essential figure for finance students, analysts, and entry-level professionals to assess the core profitability of the business before operating expenses like rent or salaries.