> For the complete documentation index, see [llms.txt](https://www.analytics-docs.laplacetec.com/guide/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://www.analytics-docs.laplacetec.com/guide/en/customdashboard/custom/about_values/sku.md).

# Base product order data

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Base product order data combines order information from multiple stores at the product level and matches it to ad creatives, so you can check financial metrics such as gross margin ratio, contribution margin and eROAS.
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<table><thead><tr><th width="225.265625">Measure</th><th>Description</th></tr></thead><tbody><tr><td>Actual sales</td><td>Revenue - Points used - Deposit used<br>Revenue is allocated to each base product (SKU) in a product option by its share of COGS.</td></tr><tr><td>Revenue</td><td>(Product price + option price) × units sold - discount - coupon discount + shipping fee<br>Revenue is allocated to each base product (SKU) in a product option by its share of COGS.</td></tr><tr><td>Revenue (excl. refunds/cancellations)</td><td>Even if a refund/cancellation happens after the payment date, the amount is deducted on the product's payment date.<br>This metric can change until every order placed on the payment date is confirmed.</td></tr><tr><td>Revenue (excl. VAT)</td><td></td></tr><tr><td>Actual sales (excl. VAT)</td><td></td></tr><tr><td>Revenue (excl. refunds/cancellations/VAT)</td><td></td></tr><tr><td>Revenue (payment day +0 / excl. VAT)</td><td></td></tr><tr><td>GMV</td><td>(Product price + option price) x units sold.<br>Stands for Gross Merchandise Value.<br>If list price data at the time of the order is provided, product price = list price; otherwise product price = selling price.<br>(Selling price = list price - product price discount)</td></tr><tr><td>Product price discount</td><td>The amount by which the selling price shown on the product detail page is discounted from the list price</td></tr><tr><td>Product price discount (excl. refunds/cancellations)</td><td>Refunds/cancellations are deducted on the payment date (not on the refund/cancellation date).<br>This metric can change until every order placed on the payment date is confirmed.<br>Used to calculate sales performance quickly.</td></tr><tr><td>Product sales amount</td><td>GMV - Product price discount</td></tr><tr><td>Coupon discount</td><td>Discount amount from applied coupons</td></tr><tr><td>Discount</td><td>Discounts applied without coupons, such as product price discounts, cart discounts, product discounts and limited-time discounts.<br>Order-level discounts are allocated to products and options, then summed.</td></tr><tr><td>Shipping fee</td><td>Shipping fee paid by the customer</td></tr><tr><td>Points used</td><td>Sum of reward points customers used at the sales channel. Naver Points are not included in points used.</td></tr><tr><td>Deposit used</td><td></td></tr><tr><td>Revenue (payment day +0)</td><td>Revenue - Claim amount (payment day +0)</td></tr><tr><td>Actual claim amount (payment day +0)</td><td>Sum of claims completed on the payment day. A claim means a completed cancellation, exchange, return or refund. Points used and deposit used are taken into account.</td></tr><tr><td>Actual sales (payment day +0)</td><td>Actual sales - Actual claim amount (payment day +0)</td></tr><tr><td>Actual sales (payment day +0 / excl. VAT)</td><td>(Actual sales - Actual claim amount (payment day +0)) / 1.1</td></tr><tr><td>GMV (payment day +0)</td><td>GMV - Claimed GMV (payment day +0)</td></tr><tr><td>Product sales amount (payment day +0)</td><td>Product sales amount - Claimed product sales amount (payment day +0)</td></tr><tr><td>Coupon discount (payment day +0)</td><td>Coupon discount - Claimed coupon discount (payment day +0)</td></tr><tr><td>Discount (payment day +0)</td><td>Discount - Claimed discount (payment day +0)</td></tr><tr><td>Shipping fee (payment day +0)</td><td>Shipping fee - Claimed shipping fee (payment day +0)</td></tr><tr><td>Points used (payment day +0)</td><td>Points used - Claimed points used (payment day +0)</td></tr><tr><td>Deposit used (payment day +0)</td><td>Deposit used - Claimed deposit used (payment day +0)</td></tr><tr><td>COGS (payment day +0)</td><td>Deducted if a refund, return, exchange or cancellation happens on the payment day.</td></tr><tr><td>Actual gross margin (payment day +0)</td><td>Actual gross margin (payment day +0)(incl. VAT) - Actual gross margin (payment day +0) VAT<br><br>• Actual gross margin (payment day +0)(incl. VAT) = Actual sales (payment day +0) - COGS (payment day +0)<br>• Actual gross margin (payment day +0) VAT = Actual gross margin (payment day +0)(incl. VAT) x 0.1 / 1.1</td></tr><tr><td>Actual gross margin ratio (payment day +0)</td><td>Actual gross margin (payment day +0) / Actual sales (payment day +0 / excl. VAT) x 100</td></tr><tr><td>Ad spend</td><td></td></tr><tr><td>Fees (payment day +0)</td><td>Sum of all fees, including channel fees and PG fees. Calculated on actual sales; amounts under 1 KRW are truncated. Deducted if a refund, return, exchange or cancellation happens on the payment day.</td></tr><tr><td>Seller-paid shipping (payment day +0)</td><td>If an entire order is canceled (same order number and shipping group number), the seller-paid shipping incurred is deducted. Using the payment day +0 method, only same-day claims are deducted.</td></tr><tr><td>Actual contribution margin (payment day +0)</td><td>Actual contribution margin (payment day +0) (incl. VAT) - Actual contribution margin (payment day +0) VAT<br><br>• Actual contribution margin (payment day +0) (incl. VAT) = Actual sales (payment day +0) - COGS (payment day +0) - Ad spend - Fees (payment day +0) - Seller-paid shipping (payment day +0)<br>• Actual contribution margin (payment day +0) VAT = Actual contribution margin (payment day +0) (incl. VAT) x 0.1 / 1.1</td></tr><tr><td>Actual contribution margin rate (payment day +0)</td><td>Actual contribution margin (payment day +0) / Actual sales (payment day +0 / excl. VAT) x 100</td></tr><tr><td>Channel fee (manual)</td><td>Calculates fees per sales channel using the fee % set in Data management > Fees. Calculated on actual sales; amounts under 1 KRW are truncated.</td></tr><tr><td>PG fee (manual)</td><td>Calculates fees using the custom fee % set per PG and payment method. This column is available to Enterprise customers only. Calculated on actual sales; amounts under 1 KRW are truncated.</td></tr><tr><td>Channel fee (manual) (payment day +0)</td><td>Calculates fees per sales channel using the fee % set in Data management > Fees. Calculated on actual sales; amounts under 1 KRW are truncated. Deducted if a refund, return, exchange or cancellation happens on the payment day.</td></tr><tr><td>PG fee (manual) (payment day +0)</td><td>Calculates fees using the custom fee % set per PG and payment method. This column is available to Enterprise customers only. Calculated on actual sales; amounts under 1 KRW are truncated. Deducted if a refund, return, exchange or cancellation happens on the payment day.</td></tr><tr><td>Channel fee (manual) (excl. refunds/cancellations)</td><td>Calculates fees per sales channel using the fee % set in Data management > Fees. Calculated on actual sales; amounts under 1 KRW are truncated. Fees not incurred because of refunds/cancellations are deducted on the payment date. Includes VAT.</td></tr><tr><td>PG fee (manual) (excl. refunds/cancellations)</td><td>Calculates fees using the custom fee % set per PG and payment method. This column is available to Enterprise customers only. Calculated on actual sales; amounts under 1 KRW are truncated. Fees not incurred because of refunds/cancellations are deducted on the payment date. Includes VAT.</td></tr><tr><td>Channel fee (manual) (excl. incurred refunds/cancellations)</td><td>Calculates fees per sales channel using the fee % set in Data management > Fees. Calculated on actual sales; amounts under 1 KRW are truncated. Fees not incurred because of refunds/cancellations are deducted on the date the refund/cancellation occurred. Includes VAT.</td></tr><tr><td>PG fee (manual) (excl. incurred refunds/cancellations)</td><td>Calculates fees using the custom fee % set per PG and payment method. This column is available to Enterprise customers only. Calculated on actual sales; amounts under 1 KRW are truncated. Fees not incurred because of refunds/cancellations are deducted on the date the refund/cancellation occurred. Includes VAT.</td></tr><tr><td>Actual refund / cancellation amount</td><td>Points used and deposit used are taken into account. Actual refund / cancellation amounts are counted on the payment date.<br>If an order paid on 2024-01-01 is refunded / canceled on 2024-02-01, the refund / cancellation amount is counted on the payment date, 2024-01-01.<br>Used to calculate sales performance quickly.</td></tr><tr><td>Actual sales (excl. refunds/cancellations)</td><td>Refunds/cancellations are deducted on the payment date (not on the refund/cancellation date).<br>This metric can change until every order placed on the payment date is confirmed.<br>Used to calculate sales performance quickly.</td></tr><tr><td>Actual sales (excl. refunds/cancellations/VAT)</td><td>Refunds/cancellations and VAT are deducted on the payment date (not on the refund/cancellation date).<br>This metric can change until every order placed on the payment date is confirmed.<br>Used to calculate sales performance quickly.</td></tr><tr><td>GMV (excl. refunds/cancellations)</td><td>Refunds/cancellations are deducted on the payment date (not on the refund/cancellation date).<br>This metric can change until every order placed on the payment date is confirmed.<br>Used to calculate sales performance quickly.</td></tr><tr><td>Product sales amount (excl. refunds/cancellations)</td><td>GMV (excl. refunds/cancellations) - Product price discount (excl. refunds/cancellations)</td></tr><tr><td>Coupon discount (excl. refunds/cancellations)</td><td>Even if a refund/cancellation happens after the payment date, the amount is deducted on the product's payment date.<br>This metric can change until every order placed on the payment date is confirmed.</td></tr><tr><td>Discount (excl. refunds/cancellations)</td><td>Even if a refund/cancellation happens after the payment date, the amount is deducted on the product's payment date.<br>This metric can change until every order placed on the payment date is confirmed.</td></tr><tr><td>Shipping fee (excl. refunds/cancellations)</td><td>If an entire order is canceled (same order number and shipping group number), the seller-paid shipping incurred is deducted.<br>Refunds/cancellations are deducted on the payment date (not on the refund/cancellation date).<br>This metric can change until every order placed on the payment date is confirmed.<br>Used to calculate sales performance quickly.</td></tr><tr><td>Points used (excl. refunds/cancellations)</td><td>Refunds/cancellations are deducted on the payment date (not on the refund/cancellation date).<br>This metric can change until every order placed on the payment date is confirmed.<br>Used to calculate sales performance quickly.</td></tr><tr><td>Deposit used (excl. refunds/cancellations)</td><td>Refunds/cancellations are deducted on the payment date (not on the refund/cancellation date).<br>This metric can change until every order placed on the payment date is confirmed.<br>Used to calculate sales performance quickly.</td></tr><tr><td>COGS (excl. refunds/cancellations)</td><td>COGS of refunds / cancellations is deducted on the payment date. Includes VAT.</td></tr><tr><td>Actual gross margin (excl. refunds/cancellations)</td><td>Actual gross margin (excl. refunds/cancellations)(incl. VAT) - Actual gross margin (excl. refunds/cancellations) VAT<br><br>• Actual gross margin (excl. refunds/cancellations)(incl. VAT) = Actual sales (excl. refunds/cancellations) - COGS (excl. refunds/cancellations)<br>• Actual gross margin (excl. refunds/cancellations) VAT = Actual gross margin (excl. refunds/cancellations)(incl. VAT) x 0.1 / 1.1</td></tr><tr><td>Actual gross margin ratio (excl. refunds/cancellations)</td><td>Actual gross margin (excl. refunds/cancellations) / Actual sales (excl. refunds/cancellations/VAT) x 100</td></tr><tr><td>Fees (excl. refunds/cancellations)</td><td>Fees not incurred because of refunds/cancellations are deducted on the payment date. Includes VAT.</td></tr><tr><td>Seller-paid shipping (excl. refunds/cancellations)</td><td>If an entire order is canceled (same order number and shipping group number), the seller-paid shipping incurred is deducted.</td></tr><tr><td>Actual contribution margin (excl. refunds/cancellations)</td><td>Actual contribution margin (excl. refunds/cancellations) (incl. VAT) - Actual contribution margin (excl. refunds/cancellations) VAT<br><br>• Actual contribution margin (excl. refunds/cancellations) (incl. VAT) = Actual sales (excl. refunds/cancellations) - COGS (excl. refunds/cancellations) - Ad spend - Fees (excl. refunds/cancellations) - Seller-paid shipping (excl. refunds/cancellations)<br>• Actual contribution margin (excl. refunds/cancellations) VAT = Actual contribution margin (excl. refunds/cancellations) (incl. VAT) x 0.1 / 1.1</td></tr><tr><td>Actual contribution margin rate (excl. refunds/cancellations)</td><td>Actual contribution margin (excl. refunds/cancellations) / Actual sales (excl. refunds/cancellations/VAT) x 100</td></tr><tr><td>Actual incurred refund / cancellation amount</td><td>Actual refund / cancellation amounts are counted on the date the refund occurred.<br>If an order paid on 2024-01-01 is refunded / canceled on 2024-02-01, the actual refund / cancellation amount is counted on the occurrence date, 2024-02-01.<br>Used to produce finance-view metrics on an accrual accounting basis.</td></tr><tr><td>Actual sales (excl. incurred refunds/cancellations)</td><td>Actual sales - Actual incurred refund/cancellation amount<br>Estimates net sales by deducting all actual claim amounts on the dates refunds and cancellations were completed.</td></tr><tr><td>Actual sales (excl. incurred refunds/cancellations/VAT)</td><td>(Actual sales - Actual incurred refund/cancellation amount) / 1.1<br>Estimates net sales by deducting all actual claim amounts on the dates refunds and cancellations were completed. VAT is also deducted.</td></tr><tr><td>eROAS (payment day +0)</td><td>Ecosystem ROAS<br>eROAS evaluates revenue against ad investment and is used to measure the efficiency of the marketing ecosystem.<br>= Actual sales (payment day +0 / excl. VAT) / Ad spend<br>The payment day +0 method excludes same-day claims for a more precise measure of performance.</td></tr><tr><td>BEP ROAS (payment day +0)</td><td>Break-Even ROAS. The minimum ROAS.<br>The minimum ROAS you need to reach so that ad spend doesn't cause a loss<br>= Actual sales (payment day +0 / excl. VAT) / Actual gross margin (payment day +0) x 100<br>The payment day +0 method excludes same-day claims for a more precise measure of performance.</td></tr><tr><td>POAS (payment day +0)</td><td>Profit on Ad Spend<br>= Actual gross margin (payment day +0) / Ad spend x 100<br>The payment day +0 method excludes same-day claims for a more precise measure of performance.</td></tr><tr><td>COAS (payment day +0)</td><td>Contribution Margin on Ad Spend<br>= Actual contribution margin (payment day +0) / Ad spend x 100<br>The payment day +0 method excludes same-day claims for a more precise measure of performance.</td></tr><tr><td>eROAS</td><td>Ecosystem ROAS<br>eROAS evaluates revenue against ad investment and is used to measure the efficiency of the marketing ecosystem.<br>= Actual sales (excl. VAT) / Ad spend</td></tr><tr><td>BEP ROAS</td><td>Break-Even ROAS. The minimum ROAS.<br>The minimum ROAS you need to reach so that ad spend doesn't cause a loss<br>= Actual sales (excl. VAT) / Actual gross margin x 100</td></tr><tr><td>POAS</td><td>Profit on Ad Spend<br>= Actual gross margin / Ad spend x 100</td></tr><tr><td>COAS</td><td>Contribution Margin on Ad Spend<br>= Actual contribution margin / Ad spend x 100</td></tr><tr><td>eROAS (incl. VAT)</td><td>Ecosystem ROAS<br>eROAS evaluates revenue against ad investment and is used to measure the efficiency of the marketing ecosystem.<br>= Actual sales / Ad spend</td></tr><tr><td>eROAS (payment day +0 / incl. VAT)</td><td>Ecosystem ROAS<br>eROAS evaluates revenue against ad investment and is used to measure the efficiency of the marketing ecosystem.<br>= Actual sales (payment day +0) / Ad spend</td></tr><tr><td>eROAS (excl. incurred refunds/cancellations)</td><td>Ecosystem ROAS<br>eROAS evaluates revenue against ad investment and is used to measure the efficiency of the marketing ecosystem.<br>= Actual sales (excl. incurred refunds/cancellations/VAT) / Ad spend</td></tr><tr><td>eROAS (excl. incurred refunds/cancellations, incl. VAT)</td><td>Ecosystem ROAS<br>eROAS evaluates revenue against ad investment and is used to measure the efficiency of the marketing ecosystem.<br>= Actual sales (excl. incurred refunds/cancellations) / Ad spend</td></tr><tr><td>eROAS (excl. incurred refunds/cancellations/VAT)</td><td>Ecosystem ROAS<br>eROAS evaluates revenue against ad investment and is used to measure the efficiency of the marketing ecosystem.<br>= Actual sales (excl. incurred refunds/cancellations/VAT) / Ad spend (excl. VAT)</td></tr><tr><td>Claim amount</td><td>Sum of completed cancellations, exchanges, returns or refunds. Calculated for order numbers created at the time of payment.</td></tr><tr><td>Actual claim amount</td><td>Sum of completed cancellations, exchanges, returns or refunds. Calculated for order numbers created at the time of payment. Points used and deposit used are taken into account.</td></tr><tr><td>Claim amount (payment day +0)</td><td>Sum of claims completed on the payment day. A claim means a completed cancellation, exchange, return or refund.</td></tr><tr><td>Cancellation amount</td><td>Sum of amounts canceled after payment and before shipping.</td></tr><tr><td>Exchange amount</td><td>Sum of completed exchanges.</td></tr><tr><td>Return amount</td><td>Sum of amounts canceled after shipping and returned.</td></tr><tr><td>Actual cancellation amount</td><td>Sum of amounts canceled after payment and before shipping. Points used and deposit used are taken into account.</td></tr><tr><td>Actual exchange amount</td><td>Sum of completed exchanges. Points used and deposit used are taken into account.</td></tr><tr><td>Actual return amount</td><td>Sum of amounts canceled after shipping and returned. Points used and deposit used are taken into account.</td></tr><tr><td>Canceled quantity</td><td>Quantity of items canceled. Counted when the item order's final status is cancellation completed.<br>If the provider has no partial-quantity cancellation or doesn't provide the data, the full quantity is assumed to be canceled.</td></tr><tr><td>Exchanged quantity</td><td>Quantity of items exchanged. Counted when the item order's final status is exchange completed.<br>If the provider has no partial-quantity exchange or doesn't provide the data, the full quantity is assumed to be exchanged.</td></tr><tr><td>Returned quantity</td><td>Quantity of items returned. Counted when the item order's final status is return completed.<br>If the provider has no partial-quantity return or doesn't provide the data, the full quantity is assumed to be returned.</td></tr><tr><td>Refunded quantity</td><td>Quantity of items refunded.<br>Sum of the quantity of items whose refund is completed. Counted on the refund completion date.<br>Used to calculate net units sold.</td></tr><tr><td>Incurred refunded quantity</td><td>Quantity of items refunded.<br>Sum of the quantity of items whose refund is completed. Counted on the refund completion date.<br>Used to calculate net units sold.</td></tr><tr><td>Claimed quantity</td><td>Quantity with a claim (cancellation, return or exchange).<br>(= Canceled quantity + Returned quantity + Exchanged quantity)</td></tr><tr><td>Incurred claimed quantity</td><td>Quantity with a claim (cancellation, return or exchange), by occurrence date.<br>(= Canceled quantity + Returned quantity + Exchanged quantity)</td></tr><tr><td>Units sold (excl. claims)</td><td>Units sold - Claimed quantity<br>Units sold excluding claimed quantity.</td></tr><tr><td>Units sold (excl. incurred claims)</td><td>Units sold - Incurred claimed quantity<br>Units sold by payment date minus claimed quantity by claim date.</td></tr><tr><td>Units sold (excl. incurred refunds)</td><td>Units sold - Incurred refunded quantity<br>Units sold by payment date minus refunded quantity by refund completion date.</td></tr><tr><td>Cancellation count</td><td>Number of item orders whose final status is cancellation completed.<br>If a customer adds 1 of product option A, 2 of B and 3 of C to the cart, pays, then cancels the 2 B and the 3 C, cancellation count = 2. Basket size (= item payment count) is 3.</td></tr><tr><td>Return count</td><td>Number of item orders whose final status is return completed.<br>If a customer adds 1 of product option A, 2 of B and 3 of C to the cart, pays, then returns the 2 B and the 3 C, return count = 2, and basket size (= item payment count) is 3.</td></tr><tr><td>Exchange count</td><td>Number of item orders whose final status is exchange completed.<br>If a customer adds 1 of product option A, 2 of B and 3 of C to the cart, pays, then exchanges the 2 B and the 3 C, exchange count = 2. Basket size (= item payment count) is 3.</td></tr><tr><td>Claim count</td><td>Number of item orders whose final status is cancellation, exchange or return completed.<br>If a customer adds 1 of product option A, 2 of B and 3 of C to the cart, pays, then cancels the 2 B and returns the 3 C, claim count = 2, and basket size (= item payment count) is 3.</td></tr><tr><td>Full-claim payment count</td><td>A full claim is when every item and every unit in an order has a claim.<br>Example: a customer adds 1 of product option A, 2 of B and 3 of C to the cart, pays, then cancels the 2 B, returns the 3 C and exchanges the 1 A: a full claim.</td></tr><tr><td>Partial-claim payment count</td><td>A partial claim is when some items or some units in an order have a claim.<br>Example: a customer adds 1 of product option A, 2 of B and 3 of C to the cart, pays, then cancels 1 B, returns 1 C and exchanges 1 A: a partial claim.</td></tr><tr><td>Cancellation rate</td><td>Cancellation count / Basket size</td></tr><tr><td>Return rate</td><td>Return count / Basket size</td></tr><tr><td>Exchange rate</td><td>Exchange count / Basket size</td></tr><tr><td>Claim rate</td><td>Claim count / Basket size</td></tr><tr><td>Full-claim rate</td><td>Full-claim count / Payment count</td></tr><tr><td>Partial-claim rate</td><td>Partial-claim count / Payment count</td></tr><tr><td>Canceled quantity ratio</td><td>Canceled quantity / Units sold</td></tr><tr><td>Returned quantity ratio</td><td>Returned quantity / Units sold</td></tr><tr><td>Exchanged quantity ratio</td><td>Exchanged quantity / Units sold</td></tr><tr><td>Claimed quantity ratio</td><td>Claimed quantity / Units sold</td></tr><tr><td>Payment count</td><td>Number of order numbers with a payment, counted as a unique count.<br>If a customer adds 1 of product option A, 2 of B and 3 of C to the cart and pays, payment count is 1. Basket size (= item payment count) is 3.</td></tr><tr><td>Payment count (excl. claims)</td><td>Payment count - Full-claim count</td></tr><tr><td>Average selling price (ASP)</td><td>Average Selling Price.<br>= Product sales amount / Units sold<br>ASP shows the average price of products and is used to analyze pricing strategy and the sales mix of high- and low-priced products.</td></tr><tr><td>Average order value (AOV)</td><td>Revenue per payment. Average Order Value<br>= Revenue / Payment count</td></tr><tr><td>Average order value (AOV) (excl. refunds/cancellations)</td><td>Revenue per payment. Average Order Value (excl. refunds/cancellations)<br>= Revenue (excl. refunds/cancellations) / Payment count (final)</td></tr><tr><td>Units sold</td><td></td></tr><tr><td>ARPPU</td><td>Revenue per customer.<br>= Revenue / Paying users</td></tr><tr><td>ARPPU (excl. refunds/cancellations)</td><td>Refunds/cancellations are deducted on the payment date (not on the refund/cancellation date).<br>This metric can change until every order placed on the payment date is confirmed.<br>Used to calculate sales performance quickly.</td></tr><tr><td>Paying users</td><td></td></tr><tr><td>Paying users (excl. refunds/cancellations)</td><td>Refunds/cancellations are deducted on the payment date (not on the refund/cancellation date).<br>This metric can change until every order placed on the payment date is confirmed.<br>Used to calculate sales performance quickly.</td></tr><tr><td>Basket size</td><td>Number of product options in one order<br>If a customer adds 1 of product option A, 2 of B and 3 of C to the cart and pays, basket size is 3 and units sold is 6</td></tr><tr><td>Average basket size (ABS)</td><td>Basket size per payment<br>= Basket size / Payment count</td></tr><tr><td>Basket size (excl. claims)</td><td>Basket size - Claim count<br>Calculated by payment date.<br>This metric can change until every order placed on the payment date is confirmed.<br>Used to calculate sales performance quickly.</td></tr><tr><td>Conversion revenue</td><td>Total conversion revenue reported by ad platforms</td></tr><tr><td>Conversion revenue (excl. VAT)</td><td>Total conversion revenue reported by ad platforms (excl. VAT)<br>Calculated by summing ad platform data</td></tr><tr><td>Base-product basket size (excl. refunds/cancellations)</td><td>Refunds/cancellations are deducted on the payment date (not on the refund/cancellation date).<br>This metric can change until every order placed on the payment date is confirmed.<br>Used to calculate sales performance quickly.</td></tr><tr><td>Base-product quantity sold (excl. refunds/cancellations)</td><td>Refunds/cancellations are deducted on the payment date (not on the refund/cancellation date).<br>This metric can change until every order placed on the payment date is confirmed.<br>Used to calculate sales performance quickly.</td></tr><tr><td>Box-converted quantity (excl. refunds/cancellations)</td><td>Refunds/cancellations are deducted on the payment date (not on the refund/cancellation date).<br>This metric can change until every order placed on the payment date is confirmed.<br>Used to calculate sales performance quickly.</td></tr><tr><td>Average basket size (ABS) (excl. refunds/cancellations)</td><td>Refunds/cancellations are deducted on the payment date (not on the refund/cancellation date).<br>This metric can change until every order placed on the payment date is confirmed.<br>Used to calculate sales performance quickly.</td></tr><tr><td>COGS rate</td><td>COGS (excl. VAT) / Revenue (excl. VAT) x 100</td></tr><tr><td>Actual COGS rate</td><td>COGS (excl. VAT) / Actual sales (excl. VAT) x 100</td></tr><tr><td>COGS rate (excl. refunds/cancellations)</td><td>COGS (excl. refunds/cancellations/VAT) / Revenue (excl. refunds/cancellations/VAT) x 100</td></tr><tr><td>Actual COGS rate (excl. refunds/cancellations)</td><td>COGS (excl. refunds/cancellations/VAT) / Actual sales (excl. refunds/cancellations/VAT) x 100</td></tr><tr><td>Actual COGS rate (excl. incurred refunds/cancellations)</td><td>COGS (excl. incurred refunds/cancellations/VAT) / Actual sales (excl. incurred refunds/cancellations/VAT) x 100</td></tr><tr><td>COGS rate (payment day +0)</td><td>COGS (payment day +0 / excl. VAT) / Revenue (payment day +0 / excl. VAT) x 100</td></tr><tr><td>Actual COGS rate (payment day +0)</td><td>COGS (payment day +0 / excl. VAT) / Actual sales (payment day +0 / excl. VAT) x 100</td></tr><tr><td>Gross margin</td><td>Gross margin (incl. VAT) - Gross margin VAT<br><br>• Gross margin (incl. VAT) = Revenue - COGS<br>• Gross margin VAT = Gross margin (incl. VAT) x 0.1 / 1.1</td></tr><tr><td>Actual gross margin</td><td>Actual gross margin (incl. VAT) - Actual gross margin VAT<br><br>• Actual gross margin (incl. VAT) = Actual sales - COGS<br>• Actual gross margin VAT = Actual gross margin (incl. VAT) x 0.1 / 1.1</td></tr><tr><td>Gross margin (excl. refunds/cancellations)</td><td>Gross margin (excl. refunds/cancellations)(incl. VAT) - Gross margin (excl. refunds/cancellations) VAT<br><br>• Gross margin (excl. refunds/cancellations)(incl. VAT) = Revenue (excl. refunds/cancellations) - COGS (excl. refunds/cancellations)<br>• Gross margin (excl. refunds/cancellations) VAT = Gross margin (excl. refunds/cancellations)(incl. VAT) x 0.1 / 1.1</td></tr><tr><td>Gross margin (payment day +0)</td><td>Gross margin (payment day +0)(incl. VAT) - Gross margin (payment day +0) VAT<br><br>• Gross margin (payment day +0)(incl. VAT) = Revenue (payment day +0) - COGS (payment day +0)<br>• Gross margin (payment day +0) VAT = Gross margin (payment day +0)(incl. VAT) x 0.1 / 1.1</td></tr><tr><td>Gross margin (excl. incurred refunds/cancellations)</td><td>Gross margin (excl. incurred refunds/cancellations)(incl. VAT) - Gross margin (excl. incurred refunds/cancellations) VAT<br><br>• Gross margin (excl. incurred refunds/cancellations)(incl. VAT) = Revenue (excl. incurred refunds/cancellations) - COGS (excl. incurred refunds/cancellations)<br>• Gross margin (excl. incurred refunds/cancellations) VAT = Gross margin (excl. incurred refunds/cancellations)(incl. VAT) x 0.1 / 1.1</td></tr><tr><td>Actual gross margin (excl. incurred refunds/cancellations)</td><td>Actual gross margin (excl. incurred refunds/cancellations)(incl. VAT) - Actual gross margin (excl. incurred refunds/cancellations) VAT<br><br>• Actual gross margin (excl. incurred refunds/cancellations)(incl. VAT) = Actual sales (excl. incurred refunds/cancellations) - COGS (excl. incurred refunds/cancellations)<br>• Actual gross margin (excl. incurred refunds/cancellations) VAT = Actual gross margin (excl. incurred refunds/cancellations)(incl. VAT) x 0.1 / 1.1</td></tr><tr><td>COGS (excl. VAT)</td><td></td></tr><tr><td>COGS (excl. refunds/cancellations/VAT)</td><td></td></tr><tr><td>COGS (payment day +0 / excl. VAT)</td><td></td></tr><tr><td>Contribution margin</td><td>Contribution margin (incl. VAT) - Contribution margin VAT<br><br>• Contribution margin (incl. VAT) = Revenue - COGS - Ad spend - Fees - Seller-paid shipping<br>• Contribution margin VAT = Contribution margin (incl. VAT) x 0.1 / 1.1</td></tr><tr><td>Actual contribution margin</td><td>Actual contribution margin (incl. VAT) - Actual contribution margin VAT<br><br>• Contribution margin (incl. VAT) = Actual sales - COGS - Ad spend - Fees - Seller-paid shipping<br>• Actual contribution margin VAT = Actual contribution margin (incl. VAT) x 0.1 / 1.1</td></tr><tr><td>Contribution margin rate</td><td>Contribution margin / Revenue (excl. VAT) x 100</td></tr><tr><td>Actual contribution margin rate</td><td>Actual contribution margin / Actual sales (excl. VAT) x 100</td></tr><tr><td>Contribution margin rate (excl. refunds/cancellations)</td><td>Contribution margin (excl. refunds/cancellations) / Revenue (excl. refunds/cancellations/VAT) x 100</td></tr><tr><td>Contribution margin rate (payment day +0)</td><td>Contribution margin (payment day +0) / Revenue (payment day +0 / excl. VAT) x 100</td></tr><tr><td>Contribution margin rate (excl. incurred refunds/cancellations)</td><td>Contribution margin (excl. incurred refunds/cancellations) / Revenue (excl. incurred refunds/cancellations/VAT) x 100</td></tr><tr><td>Contribution margin (excl. refunds/cancellations)</td><td>Contribution margin (excl. refunds/cancellations) (incl. VAT) - Contribution margin (excl. refunds/cancellations) VAT<br><br>• Contribution margin (excl. refunds/cancellations) (incl. VAT) = Revenue (excl. refunds/cancellations) - COGS (excl. refunds/cancellations) - Ad spend - Fees (excl. refunds/cancellations) - Seller-paid shipping (excl. refunds/cancellations)<br>• Contribution margin (excl. refunds/cancellations) VAT = Contribution margin (excl. refunds/cancellations) (incl. VAT) x 0.1 / 1.1</td></tr><tr><td>Contribution margin (payment day +0)</td><td>Contribution margin (payment day +0) (incl. VAT) - Contribution margin (payment day +0) VAT<br><br>• Contribution margin (payment day +0) (incl. VAT) = Revenue (payment day +0) - COGS (payment day +0) - Ad spend - Fees (payment day +0) - Seller-paid shipping (payment day +0)<br>• Contribution margin (payment day +0) VAT = Contribution margin (payment day +0) (incl. VAT) x 0.1 / 1.1</td></tr><tr><td>Contribution margin (excl. incurred refunds/cancellations)</td><td>Contribution margin (excl. incurred refunds/cancellations) (incl. VAT) - Contribution margin (excl. incurred refunds/cancellations) VAT<br><br>• Contribution margin (excl. incurred refunds/cancellations) (incl. VAT) = Revenue (excl. incurred refunds/cancellations) - COGS (excl. incurred refunds/cancellations) - Ad spend - Fees (excl. incurred refunds/cancellations) - Seller-paid shipping (excl. incurred refunds/cancellations)<br>• Contribution margin (excl. incurred refunds/cancellations) VAT = Contribution margin (excl. incurred refunds/cancellations) (incl. VAT) x 0.1 / 1.1</td></tr><tr><td>Fees</td><td>Sum of all fees, including channel fees and PG fees. Calculated on actual sales; amounts under 1 KRW are truncated.</td></tr><tr><td>Base-product quantity sold</td><td>Quantity of base products (SKUs) sold<br>Base product = the logistics-level SKU that makes up a product option</td></tr><tr><td>Box-converted quantity</td><td>Base-product quantity sold x box conversion factor. Use the box conversion factor when a base product is set as a pack of 10, 20 and so on.</td></tr><tr><td>Gross margin ratio</td><td>Gross margin / Revenue (excl. VAT) x 100</td></tr><tr><td>Actual gross margin ratio</td><td>Actual gross margin / Actual sales (excl. VAT) x 100</td></tr><tr><td>Gross margin ratio (excl. refunds/cancellations)</td><td>Gross margin (excl. refunds/cancellations) / Revenue (excl. refunds/cancellations/VAT) x 100</td></tr><tr><td>Gross margin ratio (payment day +0)</td><td>Gross margin (payment day +0) / Revenue (payment day +0 / excl. VAT) x 100</td></tr><tr><td>Gross margin ratio (excl. incurred refunds/cancellations)</td><td>Gross margin (excl. incurred refunds/cancellations) / Revenue (excl. incurred refunds/cancellations/VAT) x 100</td></tr><tr><td>Actual gross margin ratio (excl. incurred refunds/cancellations)</td><td>Actual gross margin (excl. incurred refunds/cancellations) / Actual sales (excl. incurred refunds/cancellations/VAT) x 100</td></tr><tr><td>Conversion ROAS</td><td>Conversion revenue (excl. VAT) / Ad spend<br>ROAS calculated with VAT excluded from conversion value<br>Calculated by summing ad platform data</td></tr><tr><td>Conversion ROAS (incl. VAT)</td><td>Conversion revenue / Ad spend<br>ROAS calculated with VAT included in both conversion value and ad spend<br>Calculated by summing ad platform data</td></tr><tr><td>Conversion ROAS (excl. VAT)</td><td>Conversion revenue (excl. VAT) / Ad spend (excl. VAT)<br>ROAS calculated with VAT excluded from both conversion value and ad spend<br>Calculated by summing ad platform data</td></tr><tr><td>Base-product basket size</td><td>Number of base products in one order<br><br>Product option A = 1 × base product X<br>Product option B = 1 × base product Y<br>Product option C = 1 × base product Y + 2 × base product Z<br><br>If a customer adds 1 of product option A, 2 of B and 3 of C to the cart and pays,<br>base-product basket size is 4 and base-product quantity sold is 1 + 2 + 3 + 6 = 12</td></tr><tr><td>Ad spend to revenue</td><td>Ad spend / Revenue (excl. VAT)</td></tr><tr><td>Actual ad spend to revenue</td><td>Ad spend / Actual sales (excl. VAT)</td></tr><tr><td>Ad spend to revenue (excl. incurred refunds/cancellations)</td><td>Ad spend / Revenue (excl. incurred refunds/cancellations/VAT)</td></tr><tr><td>COGS (excl. incurred refunds/cancellations)</td><td>COGS is deducted on the date the refund / cancellation occurred. Includes VAT.</td></tr><tr><td>COGS rate (excl. incurred refunds/cancellations)</td><td>COGS (excl. incurred refunds/cancellations/VAT) / Revenue (excl. incurred refunds/cancellations/VAT) x 100</td></tr><tr><td>Fees (excl. incurred refunds/cancellations)</td><td>Fees not incurred because of refunds/cancellations are deducted on the date the refund/cancellation occurred. Includes VAT.</td></tr><tr><td>Seller-paid shipping (excl. incurred refunds/cancellations)</td><td>Seller-paid shipping is deducted on the date the refund / cancellation occurred. Includes VAT.</td></tr><tr><td>Actual contribution margin (excl. incurred refunds/cancellations)</td><td>Actual contribution margin (excl. incurred refunds/cancellations) (incl. VAT) - Actual contribution margin (excl. incurred refunds/cancellations) VAT<br><br>• Actual contribution margin (excl. incurred refunds/cancellations) (incl. VAT) = Actual sales (excl. incurred refunds/cancellations) - COGS (excl. incurred refunds/cancellations) - Ad spend - Fees (excl. incurred refunds/cancellations) - Seller-paid shipping (excl. incurred refunds/cancellations)<br>• Actual contribution margin (excl. incurred refunds/cancellations) VAT = Actual contribution margin (excl. incurred refunds/cancellations) (incl. VAT) x 0.1 / 1.1</td></tr><tr><td>Actual contribution margin rate (excl. incurred refunds/cancellations)</td><td>Actual contribution margin (excl. incurred refunds/cancellations) / Actual sales (excl. incurred refunds/cancellations/VAT) x 100</td></tr><tr><td>Investment cost (excl. incurred refunds/cancellations)</td><td>COGS (excl. incurred refunds/cancellations) + Ad spend + Fees (excl. incurred refunds/cancellations) + Seller-paid shipping (excl. incurred refunds/cancellations)</td></tr><tr><td>ROI (excl. incurred refunds/cancellations)</td><td>Return on investment<br>= Actual contribution margin (excl. incurred refunds/cancellations) / Investment cost (excl. incurred refunds/cancellations) x 100</td></tr><tr><td>Actual ad spend to revenue (excl. incurred refunds/cancellations)</td><td>Ad spend / Actual sales (excl. incurred refunds/cancellations/VAT)</td></tr><tr><td>COGS</td><td></td></tr><tr><td>Ad spend (excl. VAT)</td><td></td></tr><tr><td>ACoS</td><td>Ad Cost of Ad Sales<br>= Ad spend / Conversion revenue (excl. VAT) x 100</td></tr><tr><td>Actual ROAS</td><td>Actual sales (excl. VAT) / Ad spend</td></tr><tr><td>Actual ROAS (incl. VAT)</td><td>Actual sales / Ad spend</td></tr><tr><td>Incurred refund amount</td><td>Refund amounts are counted on the date the refund occurred.<br>If an order paid on 2024-01-01 is refunded on 2024-02-01, the refund amount is counted on the occurrence date, 2024-02-01.<br>Used to produce finance-view metrics on an accrual accounting basis.</td></tr><tr><td>Revenue (excl. incurred refunds/cancellations)</td><td>Revenue - Incurred refund/cancellation amount<br>Estimates net sales by deducting all claim amounts on the dates refunds and cancellations were completed.</td></tr><tr><td>Revenue (excl. incurred refunds)</td><td>Revenue - Incurred refund amount<br>Calculates revenue by deducting only refunds, on their refund completion dates.<br>A cancellation before shipping only voids the payment and may not create a refund. To also deduct cancellations before shipping, use the Revenue (excl. incurred refunds/cancellations) column.</td></tr><tr><td>Refund / cancellation amount</td><td>Refund / cancellation amounts are counted on the payment date.<br>If an order paid on 2024-01-01 is refunded / canceled on 2024-02-01, the refund / cancellation amount is counted on the payment date, 2024-01-01.<br>Used to calculate sales performance quickly.</td></tr><tr><td>Incurred refund / cancellation amount</td><td>Refund / cancellation amounts are counted on the date the refund occurred.<br>If an order paid on 2024-01-01 is refunded / canceled on 2024-02-01, the refund / cancellation amount is counted on the occurrence date, 2024-02-01.<br>Used to produce finance-view metrics on an accrual accounting basis.</td></tr><tr><td>Refund amount</td><td>Refund amounts are counted on the payment date.<br>If an order paid on 2024-01-01 is refunded on 2024-02-01, the refund amount is counted on the payment date, 2024-01-01.<br>Used to calculate sales performance quickly.</td></tr><tr><td>Seller-paid shipping</td><td></td></tr><tr><td>Investment cost</td><td>COGS + Ad spend + Fees + Seller-paid shipping</td></tr><tr><td>Investment cost (excl. refunds/cancellations)</td><td>COGS (excl. refunds/cancellations) + Ad spend + Fees (excl. refunds/cancellations) + Seller-paid shipping (excl. refunds/cancellations)</td></tr><tr><td>Investment cost (payment day +0)</td><td>COGS (payment day +0) + Ad spend + Fees (payment day +0) + Seller-paid shipping (payment day +0)</td></tr><tr><td>ROI</td><td>Return on investment<br>= Actual contribution margin / Investment cost x 100</td></tr><tr><td>ROI (excl. refunds/cancellations)</td><td>Return on investment<br>= Actual contribution margin (excl. refunds/cancellations) / Investment cost (excl. refunds/cancellations) x 100</td></tr><tr><td>ROI (payment day +0)</td><td>Return on investment<br>= Actual contribution margin (payment day +0) / Investment cost (payment day +0) x 100</td></tr><tr><td>Unique products</td><td>Shows how diverse your product lineup is.<br>A wider range of products is more likely to meet more customers' needs.</td></tr><tr><td>Unique options</td><td>Shows how diverse your product option lineup is.<br>A wider range of product options is more likely to meet more customers' needs.</td></tr><tr><td>Shipment count</td><td>Shipments are counted by order number and shipping group number.<br>One order number can have two or more shipping group numbers, for example for deliveries to islands or remote areas.</td></tr><tr><td>Settlement amount</td><td>The amount scheduled to be settled by open-market channels.</td></tr><tr><td>Channel fee (auto)</td><td>The fee amount charged by open-market channels.</td></tr><tr><td>Revenue (excl. incurred refunds/cancellations/VAT)</td><td>(Revenue - Incurred refund/cancellation amount) / 1.1<br>Estimates net sales by deducting all claim amounts on the dates refunds and cancellations were completed. VAT is also deducted.</td></tr><tr><td>Revenue (excl. incurred refunds/VAT)</td><td>(Revenue - Incurred refund amount) / 1.1<br>Calculates revenue by deducting only refunds, on their refund completion dates. VAT is also deducted.<br>A cancellation before shipping only voids the payment and may not create a refund. To also deduct cancellations before shipping, use the Revenue (excl. incurred refunds/cancellations/VAT) column.</td></tr></tbody></table>