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Retail

Find the margin behind every basket.

List price tells you almost nothing. Markdowns, returns, promotions and channel costs quietly erode the margin on every line. ABC / TDABC shows the true net margin by product, category and channel.

INDUSTRY · RETAILCOST & PROFITABILITY

LIST PRICE → NET MARGIN LIST−MARKDOWN−RETURNS−CHANNELNET

The problem

The list-price illusion.

Retailers track gross margin on list price, but the real margin is what survives markdowns, returns, shrinkage, promotions and the cost of serving each channel. Best-selling lines are often the thinnest earners once those costs are traced.

Why it matters

Range and channel decisions in the dark.

Without true net margin by SKU and channel, ranging, promotion and channel-mix decisions are guesses. You promote the wrong lines and grow the wrong channels — and the P&L never explains why.

Cost visibility maturity

How well do you see net margin?

Level 1

01

Reactive

Margin tracked on list price only. Markdowns and returns lost in aggregate.

Level 2

02

Structured

Category-level margins after markdown. Channel and returns cost still blended.

Level 3

03

Analytical

Activity-based costing of fulfilment, returns and channel. Net margin by SKU emerging.

Level 4

04

Optimised

TDABC net margin by SKU, category and channel — live for ranging and promo decisions.

How we engage

Three steps to true net margin.

01

Profit Check

A free diagnostic estimating how much margin markdowns, returns and channel cost are hiding in your current reporting.

02

ProfitAudit 360

A 5–25 day engagement delivering net margin by SKU, category and channel, plus a ranging and promotion roadmap.

03

Ongoing advisory

We embed the model in your merchandising and finance cycle, so range, promo and channel decisions are made on true margin.

Comparing approaches

List margin, ABC, or TDABC?

Approach	Net-Margin Accuracy	Channel & Returns	Updates at Scale
List-Price MarginGross on list price	✕	✕	✕
ABCActivity-Based Costing	✓	~	~
TDABCTime-Driven Activity-Based Costing	✓	✓	✓

✓Strong~Partial✕Weak

FAQ

Frequently asked questions.

Can you cost by channel — store, online, marketplace?

Yes. The model traces fulfilment, returns and channel-specific costs, so you see true net margin per channel, not a blended average.

Do returns and markdowns get included?

Yes — they are usually the biggest hidden drains. We trace markdown, return-handling and shrinkage cost to the SKUs and categories that incur them.

Will this work with our POS and ERP?

Yes. We build on the sales, returns and cost data you already capture — no new systems required.

How fast do we get category-level results?

A ProfitAudit 360 typically delivers net margin by category and channel within 5–25 working days.