FP&A Blog
Margins, cash, forecasting and close for brands selling DTC, on marketplaces and through retail.
Featured Articles
Contribution Margin for Consumer Brands: CM1/CM2/CM3 by Channel
Contribution margin measures what's left after variable costs: the cash each sale contributes to fixed costs and profit. Learn CM1, CM2, CM3 by channel: DTC, Amazon, and wholesale with worked examples and a calculator.
Price-Volume-Mix Analysis for Consumer Brands: Excel Template & Examples
Price-Volume-Mix (PVM) analysis breaks variance into components: price changes, volume changes, and product mix. Learn the formula, build a working model, and write variance commentary.
MER vs ROAS: Why Platform ROAS is a Lie (and What To Track Instead)
Platform ROAS and Marketing Efficiency Ratio (MER) are NOT the same. Learn the difference, why ROAS hides profitability, and how to calculate true marketing efficiency tied to contribution margin.
All Articles
Trade Spend & Gross-to-Net Waterfall: CPG Channel Economics 2026
Understand the complete gross-to-net waterfall for consumer brands selling through retail. Track trade spend, deductions, slotting fees, settlement lag, and budgeting ROI by retailer.
Read MoreWhat is a Good Profit Margin for Consumer Brands? Industry Benchmarks 2026
Discover typical profit margin ranges for consumer brands by category: beauty, apparel, food & beverage, supplements, DTC, and wholesale. Includes gross, contribution, and net margin benchmarks.
Read MoreLanded Cost for Ecommerce: How to Calculate True COGS with Tariffs & Freight
Landed cost is your true COGS: product cost + inbound freight + duties + tariffs + packaging. Learn to calculate, account for tariff changes, and reconcile to contribution margin.
Read MoreWholesale vs DTC Margins: Channel Economics for Consumer Brands
Understand the real margin differences between wholesale, retail, distributor, and DTC channels. Compare costs, keystone pricing, and when wholesale is actually profitable.
Read MorePlan, forecast and close with Niblin
Budget, rolling forecast, variance, cash and inventory for consumer brands, on numbers reconciled to your books.