[ YOUR AGENCY LOGO + NAME ]

Margin Reconciliation Report

Prepared for: [Client Store] · One-product US dropshipping store · 400 orders/month · Currency: USD · Report date: 2 Jul 2026

Executive summary

Your dashboard reports a contribution of +$2.24 per order. After reconciling every cost against your intake — payment fees, currency conversion, gateway surcharge, refunds, disputes and fixed costs — the reconciled result is −$1.87 per order. At your current volume that is approximately −$748/month.

The gap between the two numbers is $4.11 per order, and none of it appears itemized on the dashboard. The largest single killable leak is currency conversion ($1.05/order, 100% removable). Three fixes, ranked by impact, are listed at the end — applying all three flips the store from −$1.87 to +$0.58 per order at the current CPA.

Fee stack — every row is one leak

Line item	Basis	/order	% rev	Source
Revenue per order	price $34.99 + $0 shipping	$34.99	100%	MEASURED
Product cost (COGS)	supplier invoice	$12.80	36.6%	MEASURED
Fulfilment shipping	carrier rate	$6.20	17.7%	MEASURED
Payment: base	3.49% × $34.99	$1.22	3.5%	INFERRED
Payment: fixed	per transaction	$0.49	1.4%	INFERRED
Payment: FX conversion	3.00% × $34.99 (USD→EUR payout)	$1.05	3.0%	INFERRED
Gateway surcharge	2.00% × $34.99 (external gateway)	$0.70	2.0%	MEASURED
Refund allowance	4.0% × order value	$1.40	4.0%	MEASURED
Dispute allowance	1.2% × (order + $20 fee)	$0.66	1.9%	INFERRED
Fixed allocation	$118 apps ÷ 400 orders	$0.30	0.9%	MEASURED
Total cost per order		$24.82	70.9%

How to read the labels: MEASURED comes directly from your statements or intake. INFERRED uses a published rate or a documented assumption — each one is listed for verification against your processor statement. NOT VERIFIABLE marks anything your intake could not support; nothing in this report is presented as more certain than its source allows.

Dashboard vs reconciled

Dashboard-style margin (visible costs only): +$2.24/order

Reconciled margin (full stack): −$1.87/order at your $12.04 CPA

Hidden gap: $4.11/order · True contribution margin before ads: $10.17 · True breakeven CPA: $10.17 · Breakeven ROAS: 3.44

Scenario analysis

	Worst	Median	Best
Contribution margin	$8.80	$10.17	$11.37
Breakeven CPA	$8.80	$10.17	$11.37
Net /order @ $12.04 CPA	−$3.24	−$1.87	−$0.67

Worst: rates ×1.5, fees ×1.10 · Best: rates ×0.5, fees ×0.95. Even the best case loses money at the current CPA — the store's ad ceiling, not its ad creative, is the constraint.

Priority fixes, ranked by € impact

Kill the FX conversion — +$1.05/order (≈ $420/month). Get paid in USD via a USD receiving account instead of converting every payout to EUR. Configuration change, not a platform migration.

Make the native gateway primary — up to +$0.70/order (≈ $280/month). The 2% external-gateway surcharge disappears on orders that switch.

Halve the refund rate — +$0.70/order (≈ $280/month). Honest delivery times on the product page and a faster shipping line. 4% → 2% is realistic for this category.

All three applied: contribution margin rises to $12.62, and the current $12.04 CPA flips from −$1.87 to +$0.58 per order.