What is the operating margin and net margin?

September 1, December 1, March 1. June 1, 2015 to 2015 to 2016 to 2016 to November February May 30, August 31, 30, 2015 28, 2016 2016 2016 Total 12 months 13,300 2,916 10,384 46,250 10.175 36,075 92,140 17,500 74,640 167,078 38,351 128,727 318.768 68,942 249,826 7,200 18,950 28.490 650 1,600 500 15,290 11,235 665 2,352 500 834 3,590 500 1.800 310 1,516 1,025 260 Revenue COGS Gross profit SG&A expenses Payroll Property taxes Travel Utilities Repairs and maintenance Advertising Marketing/sales Equipment rental Legal and professional Insurance Supplies Storage facility Miscellaneous Depreciation Interest-real estate Interest van Other interest Total operating expenses Net operating income Owner's draw To retained earnings 240 1.250 780 1.430 780 714 3,991 3.500 1,425 260 1,365 475 780 1,850 410 1,516 5,000 1.844 261 15,369 57,710 16,930 30,000 -13,070 600 780 1.700 410 1,330 5.000 1,864 266 15,369 57.601 -21,526 40.000 -61.526 1,323 5,000 1,864 126 8,200 30.183 - 19.799 30.000 49.799 69,930 11.235 2,863 11,533 5,000 3,225 1,070 2,881 3.350 3,120 7,276 1.230 6,147 20,000 7,396 909 54,307 211.472 38,354 130,000 --91,646 2,296 410 1.978 5,000 1.824 256 15,369 65,978 62.749 30,000 32.749 Note: COGS - Cost of Goods Sold; LTD=Long Term Debc RE-Retained Earnings SG&A=Selling General and Administrative