From net revenue to a reliable result
First decide which cost level you measure. Only then are margins comparable across months, products and channels.
Calculating e-commerce profitability the right way
E-commerce profitability is the profit that remains after all attributable revenue and the costs of goods, payment, platform, logistics, returns, advertising and operations. What matters is a consistent definition, not the biggest possible percentage.
Definition first
One calculation model, five clearly separated levels
The names for contribution margin levels are not identical everywhere. So always document the costs included and keep the same logic across all comparison periods.
| Level | Calculation logic | What it helps with |
|---|---|---|
| Net revenue after refunds | Revenue collected minus VAT and allocated refunds | A comparable revenue base |
| Contribution margin I | Net revenue minus cost of goods | Profitability of products and range |
| Contribution margin after variable costs | CM I minus payment, platform, fulfilment, shipping and returns costs | Profitability of an order or SKU |
| Result after marketing | Contribution margin minus attributable advertising costs | Steering acquisition and channels |
| Operating result | Result after marketing minus defined fixed and operating costs | Company-wide profitability |
Topic clusters
From a concrete question to the right deep dive
Each entry point leads to a detailed calculation path, a practical guide or a clearly delimited product function.
Profit & contribution margin Fees & logistics Allocating platform, payment and returns costs
Flat rates hide profitable and unprofitable orders. Use actual transactions and mark estimates visibly.
Shopify & DATEV Handing over operational shop data in a verifiable way
An export is only helpful once period, account assignment, tax logic, refunds and receipt references can be checked professionally.
EU VAT & OSS Checking delivery country, tax and refunds separately
OSS reports need traceable data per country and period. A report replaces neither professional review nor the filing.
Review process
Closing a period cleanly
Fix the period, the data status and the cost logic. That keeps it explainable later why a result changed.
- Document the period and data status.
- Reconcile revenue, taxes and refunds.
- Check cost of goods per SKU or order.
- Allocate platform, payment and logistics costs.
- Deduct advertising costs only with a clear channel and period logic.
- Mark missing data and estimates visibly.
Start with your own numbers
The free calculator shows the calculation path transparently. For automatic results, data sources must be fully connected and costs maintained.