Calculateur Marge par Commande E-Commerce (CM1, CM2, CM3 & Coût des Retours)
Les retours clients annulent le chiffre d’affaires tout en doublant les frais logistiques. Visualisez votre vraie marge nette (CM3) au centime près.
Formula: True Profit per Order (CM3 incl. Return Rate & Return Handling)
Retained Share = 1 − (Return Rate % ÷ 100)
Effective Net Revenue = (Gross AOV ÷ (1 + VAT)) × Retained Share
Effective COGS = (Landed COGS + Platform Fee) × Retained Share
Total Logistics & Return Cost = Outbound Shipping + Payment Fee + (Return Rate × Cost per Return)
True Net Profit (CM3) = Effective Net Revenue − Effective COGS − Logistics/Returns − Ad Spend (CPA)Returned orders destroy profitability twice: revenue drops to zero on the returned share, while outbound shipping and payment fees are already sunk, and you pay extra for return shipping labels, warehouse grading, steaming/repacking, and stock write-downs.
Worked Example: €89.00 Order with a 25% Return Rate
Before returns, an €89.00 gross order (19% VAT = €74.79 net) with €24.00 COGS, €5.50 shipping, €2.50 payment fee, and €18.00 CPA yields +€24.79 profit. With a 25% return rate and €7.50 processing cost per return, true net profit per dispatched order plunges by 67% to just +€8.22.
How to Calculate True Profit per Order (CM1, CM2, CM3) After Returns
Complete ecommerce unit economics breakdown factoring in VAT, COGS, outbound shipping, return rates, return handling, and CPA.
- 1. Enter Gross AOV, VAT Rate & Landed COGS: Input your average gross order value and net product cost.
- 2. Input Outbound Shipping, Payment & Platform Fees: Enter your fulfillment and transaction costs per dispatched order.
- 3. Set Return Rate % & Cost per Returned Order: Input your return rate (e.g., 10% general retail, 25%–45% apparel) and return processing cost.
- 4. Enter CPA & Compare Profit Before vs. After Returns: Inspect your true Contribution Margin III (CM3) and return-adjusted Break-Even ROAS.
Return Rate Impact on a 90.00 Gross Order (20% VAT, 25.00 COGS, 5.50 Shipping, 2.50 Payment, 8.00/Return, 16.00 CPA)
| Return Rate % | Effective Net Revenue | Logistics + Return Drag | CM2 (Before Ads) | CM3 (True Net Profit) | Return-Adjusted Break-Even ROAS |
|---|---|---|---|---|---|
| 0% Returns | 75.00 | 8.00 | + 42.00 | + 26.00 | 2.14x |
| 10% Returns (General DTC) | 67.50 | 8.80 | + 36.20 | + 20.20 | 2.49x |
| 25% Returns (Lifestyle / Footwear) | 56.25 | 10.00 | + 27.50 | + 11.50 | 3.27x |
| 40% Returns (Fashion / Apparel) | 45.00 | 11.20 | + 18.80 | + 2.80 | 4.79x |
| 50% Returns (Unprofitable Zone) | 37.50 | 12.00 | + 13.00 | − 3.00 (Loss) | 6.92x |
Every 10 percentage points of return rate increases your required Break-Even ROAS by ~0.5x to 1.2x.
Questions Fréquentes (FAQ): Marge par Commande (incl. Retours)
What are CM1, CM2, and CM3 in ecommerce unit economics?
CM1 (Contribution Margin 1) is Net Sales minus Landed COGS. CM2 subtracts all order-level operations costs: outbound fulfillment, packaging, payment gateway fees, and return handling costs. CM3 subtracts variable paid acquisition spend (CPA) from CM2, showing the exact cash contribution left to pay fixed overhead and profit.
How much does an ecommerce return actually cost?
Across European and UK DTC fulfilment operations, a single returned parcel typically costs between €6.50 and €15.00 in combined return postage, warehouse inspection, repacking, and inventory write-down.
Autres Calculateurs & Documentation des Formules
Calculate your exact Contribution Margin (CM1, CM2, CM3) and true net profit per order after EU/UK VAT, shipping, payment fees, CPA, and return rates.