Why is every percentage against net revenue?

So that the percentages can be compared and added up. A percentage is always a share of some number, its base. If one cost used one base and another cost used another, you could not put them side by side.

Net Revenue is the first line that is really your store's money. It is Gross Revenue minus returns and minus the VAT inside what you kept. Measured against it, the shares of products, logistics, payment fees, marketing and overhead add up with EBITDA % to 100%. So you can see where every euro of your sales went.

A share of a price that still has VAT in it always looks better than it is. Say goods that cost you €30,00 sell for €119,00 with 19% VAT. The cost is 25,2% of the price on the shelf but 30,0% of the €100,00 the store keeps. Only the second number is the real cost of goods.

There are four planned exceptions. Price Reductions % of GMV and Discount Codes % of GMV use GMV, the full value of what was ordered. Return Value % of Gross Revenue uses Gross Revenue. Tax % uses Gross Revenue minus Returns, the amount the tax was charged on.