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Categories do two jobs: they group products for reporting, and they carry the default margin that decides suggested shelf prices.

Create a category

1

Go to Catalog → Categories

Then New Category.
2

Name it, and pick a parent if it has one

Categories nest — Beverages → Energy Drinks → Single Cans.
3

Set the default margin

Either a percentage or a fixed amount added to cost.

How margin is inherited

A product with no margin of its own uses its category’s margin. If that category has none, PRODUCT_NAME walks up the tree to the nearest ancestor that does. That inheritance is what makes scanned invoices useful: when a cost changes, a price can be suggested without anyone having decided a margin for that specific product.
If a suggested price never appears for some products, the usual cause is a branch of the category tree with no margin anywhere in it. Set one at the top of that branch and everything under it is covered.
Changing a category’s margin does not re-price existing products by itself. It changes what gets suggested from the next cost change onward.