Money, pricing & unit economics

How do I model my D2C unit economics in a spreadsheet, and how many orders do I need to break even?

Build one row per order: net price after discount, minus COGS, shipping, packaging, payment fee, an RTO/returns allowance and allocated CAC - that gives CM3 per order. Break-even in orders is simply your monthly fixed costs divided by CM3 per order, so if fixed costs are ₹5 lakh and you make ₹250 CM3 per order, you need 2,000 orders a month just to stand still. Start in a Google Sheet before you buy any analytics tool; the discipline of filling every cell is where founders discover the costs they'd been ignoring.

Go deeper

3 resources, 1 India-specific, 3 link-checked.

📄 Article
✓ Link checked Free Advanced

Goes one level deeper than a formula: it rebuilds the contribution-margin income statement for a real D2C P&L, so you can structure your own sheet the way a finance-literate operator would. The right reference once you're past the basics and want to model properly.

Contribution Margin Ratio, Per Unit & Income Statement: The Complete DTC Breakdown

From polaranalytics.com by Polar Analytics

  • Shows the contribution-margin income statement, not just the ratio.
  • Separates variable from fixed costs the way a D2C P&L should be laid out.
  • Bridges per-unit contribution margin to the full-business view.
Open polaranalytics.com →
📄 Article
✓ Link checked Free Intermediate

A structured framework for CM1/CM2/contribution margin thinking that applies directly to a D2C brand regardless of market, the concepts are identical whether you're shipping from Mumbai or Miami.

Ecommerce Unit Economics 2026: The Complete Founder's Framework

From Eightx

  • Defines gross margin, contribution margin, and net margin distinctly
  • Explains where most brands miscalculate true per-order profitability
  • Framework transfers directly to Indian D2C cost structures (just swap in local fee rates)
Open eightx.co →
🎧 Podcast
✓ Link checked India Free Beginner

Founder interviews that get into how Indian D2C brands actually structured their content and creator strategy, in their own words - a good listen for pattern-matching what a repurposing or founder-content system looks like once it's running, not just in theory.

The Indian D2C Playbook

On open.spotify.com by Isaac John Wesley

  • Founder-level detail on what worked and what got scrapped in content/creator strategy.
  • India-specific context on budgets, creator rates and platform mix.
  • Short, bingeable episodes format-matched to a busy founder's commute.
Listen on Spotify open.spotify.com →

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