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E-commerce KPIs: how every number builds the next

ROAS is the number everyone talks about, but it’s the result of four other numbers, and it says nothing on its own about whether you make money. This guide takes the main e-commerce KPIs apart: what each one means, how they build on each other, and which ones tell you what stays in the bank.

What ROAS is made of

ROAS (return on ad spend) is revenue divided by ad spend. A ROAS of 3.0 means every euro in ads brought back three euros in revenue. But you can’t change ROAS directly: it’s the result of four numbers, each owned by a different part of the business.

Visual

The ROAS tree

How four numbers combine into one.

ROASrevenue ÷ ad spend
AOVaverage order value↑ higher is better
÷
CPAcost per purchase↓ lower is better
CPCcost per click↓
÷
Conversion rateorders ÷ clicks↑
CPMcost per 1,000 impressions↓
÷
CTR × 1,000clicks ÷ impressions↑
ROAS = CTR × conversion rate × AOV × 1,000 ÷ CPM
Four numbers make up ROAS. The ad drives CTR, the page drives conversion rate, the offer drives AOV, and the auction sets CPM.
  • CPM (cost per 1,000 impressions) is set by the auction: your audience, the season and how well the platform thinks your ad will perform.
  • CTR (click-through rate) comes from the ad: the hook, the angle and the offer.
  • Conversion rate comes from the page: the product page, the offer, trust and speed.
  • AOV (average order value) comes from the offer: bundles, upsells and thresholds.

That’s why “our ROAS dropped” is never the diagnosis. The next question is always: which of the four moved?

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Put in your own numbers.

CPC€0.80
CPA€26.67
ROAS3.00
Break-even ROAS1.72
Profit per order€19.73
Change one number and watch the rest follow. Margin before ads = what’s left of the order value after VAT, returns, product, shipping and payment fees. For the full picture, use our e-commerce calculator.

Small gains multiply

Because ROAS is a product of its parts, improvements don’t add up, they multiply. A better hook, a better page and a better offer, each 20% better, lift ROAS by 73%.

Visual

Three 20% gains, one 73% lift

What happens to ROAS when each part improves.

Today
ROAS 3.0
+20% CTR (better hook)
3.6
+20% conversion rate (better page)
4.3
+20% AOV (better offer)
5.2
Three 20% improvements don’t add up to 60%. They multiply: 1.2 × 1.2 × 1.2 = 1.73, so ROAS goes from 3.0 to 5.2.

This is how we work: instead of squeezing one number, like pushing the ad account harder, we work on the offer, the ads and the page together. More on that in how we work.

ROAS isn’t profit

A ROAS of 3.0 sounds good. Whether it is depends on what’s left of each order before the ads are paid. Here’s where €100 of revenue goes:

Visual

What stays from €100

From order value to what’s left after ads.

Order value (after VAT)
€100
Returns
−€6
Product cost
−€25
Shipping & packing
−€8
Payment fees
−€3
Left before ads
€58
Ads at ROAS 3.0
−€33.33
What stays
€24.67
An example order. At ROAS 3.0, €100 of revenue leaves €24.67 before fixed costs like salaries, software and rent. At ROAS 1.72 it leaves nothing.

Break-even ROAS

The ROAS where you break even is 1 divided by your margin before ads. In the example, €58 of every €100 is left before ads, so break-even ROAS is 1 ÷ 0.58 = 1.72. Below that, every order loses money. Above it, the difference is your profit.

Margin before adsBreak-even ROASROAS for 20% left after ads
70%1.432.00
58%1.722.63
45%2.224.00
35%2.866.67

Two brands with the same ROAS can be in completely different places. At 3.0, a brand with 70% margin before ads is doing well; a brand with 35% is barely above zero. Our e-commerce calculator works this out for your numbers, including fixed costs.

ROAS, MER and CAC

Platform ROAS is what the ad account reports. It depends on tracking and attribution, so it often counts sales that would have happened anyway, and misses others.

MER (marketing efficiency ratio) is total store revenue divided by total ad spend, across all channels. It doesn’t care which ad got the credit, which makes it the more honest number for the business as a whole.

CAC (customer acquisition cost) is ad spend divided by new customers. CPA counts every purchase, including repeat buyers; CAC only counts first orders. When growth depends on new customers, CAC is the one to watch.

LTV and the LTV:CAC ratio

LTV (lifetime value) is the profit a customer brings over a set period, usually 12 or 24 months: AOV × orders per customer × margin. Use profit, not revenue. A customer worth €180 in revenue at 58% margin is worth €104 in LTV.

LTV:CAC compares that value with what the customer cost. A ratio around 3:1 is a common target: enough profit to pay for the business and grow. Much lower, and growth eats cash. Much higher can mean you’re spending too little and growing slower than you could.

Visual

When a customer pays back

Profit per customer over 24 months, against two different CACs.

€120€80€40€0 Order 16 mo12 mo18 mo24 mo CAC €34 · LTV:CAC 3.0 CAC €60 · LTV:CAC 1.7 Pays back in about 4 months €46.40 from order 1
The blue line is profit per customer over time (after product, shipping and fees, before ads). Where it crosses the CAC line, the customer has paid for themselves.

The payback period matters as much as the ratio. A brand that earns back its CAC on the first order can grow as fast as it can find customers. A brand that needs four months has to fund those four months first. That’s why AOV, which makes the first order bigger, is often the fastest lever. See our AOV offers guide.

All the KPIs, in one table

Reference

18 e-commerce KPIs

What each one is, how it’s calculated and what moves it.

KPIFormulaWhat it tells youWhat moves it
AdsCPMAd spend ÷ impressions × 1,000What the auction charges to show your adAudience, season, creative quality
AdsCTRClicks ÷ impressionsWhether the ad gets the right people to actHook, angle, offer in the ad
AdsCPCCPM ÷ (CTR × 1,000)What a visitor costsCPM and CTR
AdsHook rate3-second plays ÷ impressionsWhether a video ad stops the scrollThe first frame, text and line
SiteConversion rateOrders ÷ sessions (or clicks)How well the page turns visitors into buyersProduct page, offer, trust, speed
SiteAOVRevenue ÷ ordersHow much each order is worthBundles, upsells, thresholds
SiteRevenue per visitorConversion rate × AOVThe single best CRO numberEverything on the site
EfficiencyCPAAd spend ÷ purchasesWhat one order costs in adsCPC and conversion rate
EfficiencyROASAttributed revenue ÷ ad spendPlatform view of ad efficiencyCTR, conversion rate, AOV, CPM
EfficiencyBreak-even ROAS1 ÷ margin before adsThe ROAS where you break evenPrices, product and shipping costs
EfficiencyMERTotal revenue ÷ total ad spendThe blended view, independent of trackingAll channels together
CustomersCAC (new customer)Ad spend ÷ new customersWhat a new customer costsTargeting, creative, offer
CustomersRepeat purchase rateCustomers with 2+ orders ÷ all customersWhether people come backProduct, email, post-purchase
CustomersLTVAOV × orders per customer × marginProfit a customer brings over timeRepeat rate, AOV, margin
CustomersLTV:CACLTV ÷ CACWhether growth pays offBoth sides of the ratio
CustomersPayback periodMonths until profit covers CACHow long your cash is tied upFirst-order profit, repeat speed
ProfitContribution marginRevenue − product, shipping, fees, returns, adsWhat each order earnsAll of the above
ProfitNet profitContribution margin − fixed costsWhat the business keepsEverything

Which KPIs to watch, and how often

  • Daily: ad spend, CPA and ROAS per campaign, to catch problems early. Don’t make big decisions on one day of data.
  • Weekly: CPM, CTR, conversion rate and AOV, to see which of the four is moving, plus MER and contribution margin for the whole store.
  • Monthly: CAC, repeat purchase rate, LTV:CAC and payback, and net profit after fixed costs.

Common mistakes

  • Judging ads by ROAS without knowing your break-even ROAS.
  • Calculating LTV from revenue instead of profit.
  • Trusting platform ROAS alone, without checking MER.
  • Mixing new and returning customers in CAC, so it looks cheaper than it is.
  • Forgetting returns, payment fees and VAT, which quietly eat the margin.

The short version

  • ROAS = CTR × conversion rate × AOV × 1,000 ÷ CPM. When ROAS moves, find which of the four moved.
  • Improvements multiply: three 20% gains lift ROAS by 73%.
  • Break-even ROAS = 1 ÷ margin before ads. ROAS only means something next to it.
  • MER shows the whole business; platform ROAS shows what the ad account claims.
  • Calculate LTV from profit, aim for about 3:1 LTV:CAC and watch the payback period.
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FAQ

How is ROAS calculated?

ROAS is revenue divided by ad spend. It can also be broken down as CTR × conversion rate × AOV × 1,000 ÷ CPM, which shows the four numbers that drive it: the ad (CTR), the page (conversion rate), the offer (AOV) and the auction (CPM).

What is break-even ROAS?

The ROAS at which an order makes zero profit after ads. It’s 1 divided by your margin before ads, where margin before ads is what’s left of the order value after VAT, returns, product cost, shipping and payment fees. At 58% margin, break-even ROAS is 1.72.

What is a good ROAS for e-commerce?

It depends on your margin. A good ROAS is one comfortably above your break-even ROAS. A brand with 70% margin before ads breaks even at 1.43; a brand with 35% needs 2.86 just to break even.

What is the difference between ROAS and MER?

ROAS is the revenue the ad platform attributes to its ads, divided by that platform’s spend. MER is total store revenue divided by total ad spend across all channels. MER doesn’t depend on tracking, so it’s the more reliable number for the whole business.

What is a good LTV to CAC ratio?

Around 3:1 is a common target, with LTV calculated from profit over 12 or 24 months. Lower means growth eats cash; much higher can mean you’re under-investing in growth. The payback period, how long until a customer’s profit covers their CAC, matters as much as the ratio.

What is the difference between CPA and CAC?

CPA is ad spend divided by all purchases, including repeat buyers. CAC is ad spend divided by new customers only. CAC is higher, and it shows the true cost of growth.

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