We plan to bring eChai across 100 cities in India. It starts with eChai Startup Demo Day on 26 September, all in person. 11 cities confirmed, 180 founders registered. Any city that reaches 20 interested founders is on too. See your city
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

4 resources, 1 India-specific, 4 link-checked.

📋 Template
✓ Link checked Free Beginner

A free, downloadable contribution-margin calculator you can open straight as a Google Sheet and adapt to your own SKUs and costs - the fastest way to stop guessing and start modelling. Exactly the 'open a sheet before you buy a tool' starting point.

Contribution Margin Calculator + Free Google Sheets Template

From coefficient.io by Coefficient

  • Free interactive calculator plus a copyable Google Sheets template.
  • Plug in revenue and variable costs to get contribution margin instantly.
  • A ready scaffold you can extend into a full per-order unit-economics model.
Open coefficient.io
📄 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

Terms in this answer

People also ask

Also in Starting Up

The same ground, over in Money, pricing & model, our Starting Up track.

Also in GTM

The same ground, over in Close deals and price right, our GTM track.

eChai Partner Brands