Metrics · Finance · Quarterly · % · Updated 2026-07-21

What is Contribution Margin?

Short answer: Revenue minus all variable costs, showing how much each sale contributes toward covering fixed costs and profit.

Definition

Revenue minus all variable costs, showing how much each sale contributes toward covering fixed costs and profit.

Formula

(Revenue - Variable Costs) / Revenue x 100

How to measure

Subtract all costs that scale directly with volume, like payment processing or delivery, from revenue, then express as a percentage of revenue.

Why track it

Contribution margin exposes true per-unit profitability before overhead, essential for deciding how far to scale paid acquisition.

Example

A marketplace's contribution margin per transaction is 22% after payment processing and support costs.

FAQ

What is Contribution Margin?
Revenue minus all variable costs, showing how much each sale contributes toward covering fixed costs and profit.
How do you calculate Contribution Margin?
(Revenue - Variable Costs) / Revenue x 100
Why track Contribution Margin?
Contribution margin exposes true per-unit profitability before overhead, essential for deciding how far to scale paid acquisition.
What is Contribution Margin? Definition, formula, and growth use · Cofounderbase