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Cross-Brand P&L Data Review

Insights from auditing the trailing 12-months data of 150 real DTC brands.

THE DATASET

What we actually looked at.

Findings from Kynship's dataset of 150 DTC brand P&Ls, including 72 with a complete trailing twelve months of data.

Brand P&Ls reviewed
~150
Brands with a complete trailing 12 months
72
Revenue represented
$745M
Brands with usable cohort data
57

This is not survey data and it is not self-reported benchmark data. It is line-item P&L and forecast workbook data from brands that handed over their actuals.

FINDING 01

Most losing brands are not losing money on the unit.

This is the one most people get wrong. Split the portfolio into thirds by fixed cost load and the contribution margin barely moves. The profit margin does.

UNDER 12%
Contribution margin
26.1%
Profit margin
+14.4%
12% TO 20%
Contribution margin
27.5%
Profit margin
+12.6%
OVER 20%
Contribution margin
27.1%
Profit margin
-4.5%
PROFIT MARGIN, THE SAME THREE GROUPS
Fixed costs under 12% of revenue
+14.4%
Fixed costs 12% to 20%
+12.6%
Fixed costs over 20%
-4.5%
ZERO LINE AT THE MARKER. LEFT OF IT IS A LOSS.
WHERE THE GAP ACTUALLY SITS: FIXED COSTS AS % OF REVENUE
Top third
13.0%
Bottom third
27.7%
The brands in the red did not price wrong, source wrong, or buy media wrong. They built an overhead structure for a revenue number they never hit.

The unit works. The company does not. This is the least discussed finding in the set, because the entire industry conversation is about CAC, ROAS, and creative.

FINDING 02

Retention does not rescue a broken margin. It accelerates the loss.

Across the 57 brands with cohort data, repeat rate has no statistically significant relationship with profit. The correlation is -0.17. That should be surprising given how retention gets sold. Here is why it happens.

Take only the high-retention brands and split them by cost of delivery.

COST OF DELIVERY
UNDER 50% (n=8)
+17.1%
Profit margin
COST OF DELIVERY
OVER 50% (n=7)
-16.0%
Profit margin
Same retention. Opposite outcome.

The mechanism: high-retention brands run a 1.2 aMER against 2.4 for everyone else. They knowingly halve front-end acquisition efficiency because they trust the repeat rate to pay it back.

aMER, HIGH-RETENTION BRANDS VS EVERYONE ELSE
High-retention brands
1.2
Everyone else
2.4

With a healthy margin, that works. With a broken one, every repeat purchase compounds a loss instead of a profit.

FINDING 03

Winners spend less efficiently on acquisition and win anyway.

Winner brands run a lower aMER but a far higher repeat rate. They are buying new customers less efficiently than everyone else and still coming out ahead, because the back end pays for the front end.

aMER
Winners
1.49x
Everyone else
1.87x
Lower is worse on the front end. Winners are the ones running it.
REPEAT RATE
Winners
132%
Everyone else
51%
The back end is where the gap opens.

This runs directly against the industry's obsession with acquisition efficiency as the scoreboard metric. But read it alongside finding 02: the high repeat rate is only an advantage when the margin underneath it can carry a worse aMER.

FINDING 04

Amazon behaves like a real channel, not a cannibal.

Winning brands put a much larger share of new-customer revenue through Amazon. The read is that multi-channel presence compounds the acquisition flywheel rather than eating into it.

SHARE OF NEW-CUSTOMER REVENUE THROUGH AMAZON
Winning brands
40.0%
Everyone else
24.4%
READ THIS ONE CAREFULLY

Treat this as correlation only. It could just as easily reflect that larger, more operationally mature brands both win and have Amazon operations.

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METHODOLOGY

Source: Kynship proForma cross-brand analysis. Trailing twelve-month actuals pulled from each brand's forecast workbook.

72 brands cleared a complete trailing twelve months of data, representing roughly $745M in revenue. 57 of those carried cohort-level data sufficient for retention analysis. Group figures are medians taken independently, so cost lines do not sum exactly to the profit margin of each group.

No brand is named and no figure is attributable to an individual brand.