Daily Financial Summary — 2025-10-15
Data source: Amazon settlement events for the account (all marketplaces included). Figures rounded to 2 decimals. This is a high-level provisional summary for analysis — use accounting reports for reconciled bookkeeping.
Activity
Shipment events
33 shipments posted
Items (units) sold
39 units
Top-line
Gross merchandise sales (Principal)
$1,082.75
Gross tax collected
$71.78
Gross shipping collected
$13.80
Adjustments
Refunds (principal)
-$347.81
Refunded tax
-$17.88
Refunded shipping
-$1.50
Refunded items
13 items
Net (provisional)
Net merchandise revenue (after refunds & promotions)
$727.52
Net shipping (collected - refunded)
$12.30
Other net (removals)
$1.35
Total net revenue (incl. shipping & removals): $741.17
Fees & Expenses (breakdown)
| Fee / Expense | Amount (USD) | Notes |
|---|
| Total commissions charged (gross) | $162.51 | Sum of Commission lines on shipments |
| Commission credits (refunds) | $41.75 | Credit applied via refund events |
| Net commission expense | $120.76 | |
| FBA fulfillment fees (per-unit) | $235.57 | FBAPerUnitFulfillmentFee / FBA fees |
| Service fees (ReCommerce, grading, disposal) | $9.35 | Includes ReCommerce grading/listing and FBADisposal |
| Removal shipment (liquidation) — revenue | $1.35 | Wholesale liquidation revenue recorded |
| Removal shipment fee | -$0.80 | Fee recorded against removal |
| Advertising (Product Ads) | $545.39 | PPC / Product Ads charge (invoice) |
| Total platform & operational fees (sum) | $911.87 | |
|---|
| Provisional net account impact (Revenue - Fees) |
$-170.70 |
Total net cash flow impact for the day (before bank/settlement timing, reserve, other adjustments) |
|---|
Taxes
- Tax collected (gross): $71.78
- Refunded tax: $17.88
- Tax retained / withheld by MarketplaceFacilitator (net): $53.90
- Note: Marketplace-facilitated taxes are generally withheld/paid by Amazon and do not flow to the seller disbursement.
Sales / SKU snapshot
| SKU | Units sold | Representative price (from events) |
|---|
| 2040-27 | 23 | common price ~ $30.98 |
| 2040-03 | 4 | ~ $24.98 |
| 2040-04 | 3 | ~ $24.98 |
| 2040-32 (and amzn.gr variants) | 2 | ~ $24.98 / $18.73 for some grouped SKUs |
| 2040-01 | 2 | ~ $24.98 |
| Other SKUs (2040-22 / 23 / 24 / 07 ...) | ~4 | various |
Operational KPIs
| Total units sold | 39 |
| Refunded units | 13 |
| Refund rate (units) | 33.33% |
| Average unit sale price (net, after refunds & promos) |
$18.65 (=$727.52 / 39) |
| Average FBA fee per unit | $6.04 (=$235.57 / 39) |
| Average net commission per unit | $3.10 (=$120.76 / 39) |
| Ad spend per unit | $13.99 (=$545.39 / 39) |
| Ad spend as % of net merchandise revenue | ~75% (=$545.39 / $727.52) |
Key insights & recommended actions
- High refund rate (≈33%) — this is unusually high. Immediate actions:
- Identify top SKUs with refunds and pull RMA/reason codes (buyer returns, A-to-z, cancellations).
- Check product condition, listing accuracy, and warehouse/fulfillment error logs for these SKUs.
- Advertising spend is very large relative to sales — $545.39 ad cost vs. $727.52 net merchandise revenue (ads ≈75% of net sales).
- Pause or review underperforming campaigns; check ACOS/ROAS by SKU and by campaign.
- Consider reallocating budget to better-converting keywords or reducing bids.
- FBA + commission costs are material — combined average per-unit fulfillment + commission ≈ $9.14, which with ad spend reduces margins further. Review pricing and consider bundling or repricing where ad spend is high.
- Net provisional balance negative (≈ -$170.70) for the day — this is driven primarily by ad charges. Verify timing: ad invoice and settlement timing vs. Amazon disbursements.
- Tax treatment — marketplace withheld net tax of $53.90. Confirm bookkeeping to ensure taxes aren’t double-counted as seller revenue.
- Service/ReCommerce fees — small but recurring (grading/disposal). Track these if you use the service often; can impact low-margin items.
Notes, assumptions & caveats
- Numbers are computed directly from the day's event payloads. Some shipments contained multiple item lines for the same OrderId (treated as separate units as listed).
- Promotions listed in shipment events have been applied (they reduced order-level revenue). Refund events sometimes include promotion reversals — both are reflected in the net totals above.
- Marketplace-facilitated taxes (MarketplaceFacilitator entries) are shown under "Taxes" and have been treated as withheld from seller proceeds (not available in net disbursement).
- Product Ads (DPA) charge shown is the invoice for the day (-$545.39). Advertising timing and attribution may differ from product sales in the same day.
- Service fees and removal details are included as separate lines (small amounts).
- This summary is for high-level analysis. For accounting, use the official settlement reports and reconcile to bank disbursements/reserves.
Would you like a CSV-style export of the line items (shipments / refunds / ad charges / service fees) or a focused analysis for high-refund SKUs (return reasons + order IDs)?
