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Leaderboards & Indices

🏆Public DTC Leaderboard DTC Ad-Spend Index DTC Cost-of-Goods Index Public DTC Inventory Days DTC Macro Pulse DTC Inflation Pass-Through Gap All indexes

Free Tools

Contribution Margin Max CAC Calculator Break-even ROAS DD Readiness True Interest Cost All tools

Guides & Research

Fractional CFO for Ecommerce DTC Profitability (Research)Benchmarks Hub All guides

Featured · Live index

The Public DTC Leaderboard

45 public brands ranked on growth, margins, COGS & CM3 — straight from SEC EDGAR, refreshed weekly.

SEC EDGARUpdated weekly

News

Visa × ChatGPT agentic commerce Everlane × Shein acquisition Beyond Meat: a cautionary tale Ulta's AI shopping assistant All news

Benchmarks

Average ecommerce return rate Average CAC by vertical Average DTC gross margin Average ecommerce profit margins All benchmarks

Featured · Research

DTC Profitability

Our flagship study on where DTC margins really land — built from 18 benchmark posts.

ResearchPrimary source

Data & Tools →

Leaderboards & Indices

Public DTC Leaderboard DTC Ad-Spend Index DTC Cost-of-Goods Index Public DTC Inventory Days DTC Macro Pulse DTC Inflation Pass-Through Gap All indexes →

Free Tools

Contribution Margin Max CAC Calculator Break-even ROAS DD Readiness True Interest Cost All tools →

Guides & Research

Fractional CFO for Ecommerce DTC Profitability (Research)Benchmarks Hub All guides →

What we do

Fractional CFO Virtual CFO Outsourced CFO Bookkeeping Interim CFO AI Enablement All services →

Locations

Vancouver Toronto New York London Sydney Los Angeles All locations →

News

Visa × ChatGPT agentic commerce Everlane × Shein acquisition Beyond Meat: a cautionary tale Ulta's AI shopping assistant All news →

Benchmarks

Average ecommerce return rate Average CAC by vertical Average DTC gross margin Average ecommerce profit margins All benchmarks →

Case Studies →

Client outcomes

Kenny Flowers Loop Club Natural Dog Company The Turmeric Co.Tru Earth All case studies →

Partners

Matt Putra Leandro Delia Sam Dillon Meet the team →

Company

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The Eightx Glossary

The ecommerce finance glossary.

Every metric, margin, and money term a DTC operator needs — each defined with the formula and the benchmark, by a fractional CFO.

A working dictionary of the numbers behind a direct-to-consumer business — from contribution margin to cash conversion. Need a person, not a definition? Talk to a fractional CFO.

Margins & profitability

CM1 CM2 CM3 COGS (Cost of Goods Sold)Gross Margin Net Margin Operating Margin EBITDA EBITDA Margin Free Cash Flow Margin Keystone markup GMV vs net revenue Bookings vs billings vs revenue

Marketing & customer economics

Customer Acquisition Cost (CAC)CAC payback period LTV:CAC Ratio Customer Lifetime Value (LTV)Blended CAC vs Paid CAC ROAS MER (Marketing Efficiency Ratio)Marketing mix modeling (MMM)Incrementality testing Attribution Model First-Touch vs Last-Touch Attribution Prospecting vs Retargeting Cohort analysis in ecommerce Net revenue retention for DTC MRR and ARR for subscription ecommerce

Amazon & marketplace

ACoS on Amazon TACoS on Amazon ASIN Amazon Buy Box Amazon Referral Fee FBA Fee Stack IPI (Inventory Performance Index)Sponsored Products vs Brands vs Display MAP pricing

Inventory & fulfillment

Days Inventory on Hand (DIO)Inventory Turnover GMROI Economic order quantity (EOQ)Safety stock and reorder point Dead stock carrying cost Inventory shrinkage in ecommerce Sell-through rate Open-to-buy (OTB)Landed Cost Last-Mile Delivery Reverse Logistics Fulfillment Cost Per Order 3PL Return Rate Sellable Recovery Rate

Cash flow & forecasting

13-Week Cash Flow Forecast Cash Conversion Cycle (CCC)Cash Runway Net Working Capital (NWC)Working Capital Working Capital True-Up Days Payable Outstanding (DPO)Days Sales Outstanding (DSO)Burn Rate Run-rate revenue Rolling Forecast Driver-Based Forecast Budget vs Forecast vs Actuals Reforecast Scenario Planning Sensitivity Analysis Variance Analysis

Accounting & financial statements

Cash vs Accrual Basis Accounting Revenue Recognition Deferred Revenue Accrued Liabilities Prepaid expenses in ecommerce accounting Allowance for doubtful accounts Depreciation (eCommerce)Amortization vs depreciation CapEx vs OpEx Capitalize vs expense Goodwill in an ecommerce business Inventory Write-Down SG&A (Selling, General, and Administrative)GST/HST VAT for ecommerce

Payments & risk

Chargeback in ecommerce Interchange fee in ecommerce Payment gateway vs payment processor vs acquirer Payment reserve rollover

Financing & capital

Line of Credit Term Loan Asset-Based Lending (ABL)Revenue-Based Financing (RBF)Inventory Financing Merchant Cash Advance (MCA)APR vs Factor Rate Debt service coverage ratio (DSCR)Dilution Cap Table SAFE (Simple Agreement for Future Equity)

Valuation, M&A & exit

Exit Multiple Quality of Earnings (QofE)SDE (Seller's Discretionary Earnings)Net Proceeds (M&A)Earnout (M&A)Holdback (M&A)Letter of Intent (LOI)EBITDA Add-Backs TTM (trailing twelve months)

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