FMCG / CASE STUDY

Listed does not mean sold.

A snack launch has secured listings. But shelf visibility and the production plan are drifting apart. Three views of the same commercial decision – a fictional exercise, not an outcome from a real client engagement.

Fictional case – all figures simulated
Chapter 1 of 3

Unit economics

What remains from each pack after deductions and costs? These steps take the calculation from gross price to absolute profit.

€ / pack1.501.000.500
1.50 €
Gross
−0.08 €
Promo
1.42 €
Invoice
−0.06 €
Terms
1.36 €
NNN
−0.74 €
COGS
0.62 €
CM pre D&S
−0.12 €
D&S
0.50 €
AP

AP = NNN − COGS − D&SAP margin: 36.8% of NNN.

Work through the next decision.

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