Margin checkpoint

Net Operating Profit

Growth margin minus allocated overheads: the money the business actually made. Divided by net revenue, this is net margin.

Formula

Overheads are your own operating costs: salaries, software, agency retainers, 3PL and prep. They are allocated to the channel and to products by a consistent rule, most often by share of net revenue or share of units sold.

Net operating profit is the bottom of the management P&L. It is deliberately non-GAAP and built on order dates, because its job is to support decisions rather than audits. Clarisix also offers shipment (GAAP) and payout (cash) bases on a toggle for the finance team.

Rules of thumb for Amazon brands: a net margin above 15 percent is commonly treated as healthy, above 20 percent as strong, and below 10 percent as fragile.

Where it sits in the waterfall

  1. 1Gross Ordered Revenue
  2. 2Gross Shipped Revenue
  3. 3Net Product Revenue
  4. 4Net Revenuecheckpoint
  5. 5Product Margincheckpoint
  6. 6Channel Margincheckpoint
  7. 7Growth Margincheckpoint
  8. 8Net Operating Profitcheckpoint

See the whole waterfall worked through.

Our guide walks all eight steps with real numbers: How to calculate Amazon net margin.

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