Can someone ELI5 where all the costs are to flip from black to red like this? Are they not including things like salaries to calculate gross margin? It seems th

Can someone ELI5 where all the costs are to flip from black to red like this? Are they not including things like salaries to calculate gross margin? It seems those are the COGS of an IP based business, not raw materials ---- GAAP gross profit was $157.5 million, or 86.6% gross margin, compared to $105.7 million, or 86.6% gross margin, in the fourth quarter of fiscal year 2019. Non-GAAP gross profit was $160.6 million, or 88.3% gross margin, compared to $106.3 million, or 87.1% gross margin, in the fourth quarter of fiscal year 2019. GAAP operating loss was $91.2 million, or 50.1% of total revenue, compared to a $43.4 million loss in the fourth quarter of fiscal year 2019, or 35.6% of total revenue. Non-GAAP operating loss was $23.1 million, or 12.7% of total revenue