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Glossary - Margin and unit economics

Net margin

Net margin is the percentage of revenue left as profit after every cost the business pays: cost of goods, variable order costs, marketing, and fixed overheads such as team, rent and software. Calculated as net profit divided by revenue, ecommerce operators use it to judge whether the whole business model works.

Net margin % = Net profit ÷ Revenue × 100   |   Net profit = Revenue − COGS − variable costs − fixed costs
VariableWhat it covers
Net profitWhat is left after every cost - product, variable order costs, marketing and fixed overheads - on the accounting basis you report (before or after interest and tax; say which).
RevenueNet revenue - gross sales minus discounts, returns and refunds.

Net margin is the bottom of the ladder that starts at gross margin and passes through contribution margin. Each level answers a different question; net margin answers the last one.

Worked example

Net revenue, one monthA$250,000
− Landed COGS−A$105,000
− Variable order costs + marketing−A$82,500
= Contribution margin (25.0%)A$62,500
− Fixed costs (team, rent, software)−A$47,500
= Net profit - 6.0% net marginA$15,000

Example numbers. A 58.0% gross margin becomes 25.0% contribution and 6.0% net once every cost is paid - each step is a different decision, which is why each has its own entry.

What is a good net margin?

It depends on more than any benchmark can hold: the margin structure upstream of it, how hard you are reinvesting in acquisition (a growth-heavy month books the cost now and the payback later), the size of your fixed cost base, whether founders pay themselves a market salary, and the accounting basis in use.

For scale rather than a target: Finaloop’s aggregated dataset of hundreds of 7-8 figure US brands (2023-2025) put median EBITDA near 5% - EBITDA being a close, slightly flattered cousin of net margin. Build your own view with the free Shopify P&L template rather than borrowing someone else’s number.

Net margin vs related metrics

MetricWhat comes out of revenueThe question it answers
Gross marginCOGS only.Can the product carry its cost?
Contribution marginEvery variable cost.Does the next order make money?
Fixed costsNot a margin - the block of cost separating contribution from net.What does it cost to exist, before you sell anything?
P&L statementNot a metric - the document the whole walk lives in.Where did the dollars actually go?

Common mistakes

  • Judging campaigns or SKUs on net margin. Fixed costs do not move with an order; per-order decisions belong to contribution margin.
  • Not paying yourself. A net margin that only exists because founder hours are free is not a margin, it is a subsidy.
  • Reading net margin as cash. Inventory bought this month is cash out but not yet COGS - a profitable month can still drain the bank. See the cash conversion cycle.
  • Mixing accounting bases. Swapping between cash and accrual month to month makes the trend meaningless.
  • Panicking at one growth-heavy month. Front-loaded acquisition depresses this month’s net margin while the cohort pays back over the following ones - judge the cohort, not the calendar month.

Net margin FAQ

Net profit is the dollar amount left after every cost; net margin is that amount as a percentage of revenue. A$15,000 kept on A$250,000 of revenue is a 6.0% net margin.
Because everything between them comes out of the gross margin pool: fulfilment, payment fees, marketing, and fixed overheads like team, rent and software. The walk from one to the other is exactly what a P&L shows.
No - EBITDA adds back interest, tax, depreciation and amortisation, so EBITDA margin usually reads higher than net margin. Say which one you are quoting; investors and buyers will assume EBITDA.

Related

Blufire S2 Unit Economics shows the layer beneath net margin - true contribution on every order, customer and SKU in the Profitability Cube and the CM waterfall & bridge. The Math teaches the full step-down free.

Updated July 2026

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