Profit Audit — Sample D2C
Twarna Money Line · INR · 2026-01
BELOW THE LINE — losing money
Reported 3.00× vs break-even 3.11×
You're below the line on 2 campaigns = losing money on every order. We'll fix these first.
True profit / order
-₹225.17
True profit / 2026-01
-₹23,643.10
POAS (profit on ad spend)
0.76×
1st-time vs repeat
95 / 10
(10% come back)
Where your money goes
| Leak | Amount |
|---|
| COGS | ₹142,500.00 |
| CAC (ad spend) | ₹100,000.00 |
| RTO | ₹2,400.00 |
| Shipping | ₹11,400.00 |
| Gateway | ₹4,748.10 |
Per-channel margin
Last-touch on the order. Directional.
| Channel | Reported ROAS | Break-even | POAS | Profit/order |
|---|
| google | 3.00× | 3.01× | 0.62× | -₹504.31 |
| meta | 3.00× | 3.13× | 0.80× | -₹178.65 |
Path credit (not incrementality)
This file is one-touch: last-touch equals first-touch. Blended MER still holds. We do not invent a path.
Path coverage (landing ≠ last source): 0%. Blended MER does not need a path. Last / first / linear move credit, not the media invoice. Not ‘true MTA’.
Last-touch
| Channel | CM credit |
|---|
| google | ₹12,435.30 |
| meta | ₹63,921.60 |
First-touch
| Channel | CM credit |
|---|
| google | ₹12,435.30 |
| meta | ₹63,921.60 |
Linear (50/50 when two-touch)
| Channel | CM credit |
|---|
| google | ₹12,435.30 |
| meta | ₹63,921.60 |
Campaigns vs break-even
| Campaign | Platform | Spend | Reported ROAS | Call |
|---|
| Prospecting TOF | meta | ₹50,000.00 | 2.80× | Below line |
| Retargeting | meta | ₹30,000.00 | 3.33× | OK |
| Search Brand | google | ₹12,000.00 | 3.50× | OK |
| PMax | google | ₹8,000.00 | 2.25× | Below line |