See Which Discounts Actually Lose Money: SKU-Level Profitability Analysis in Excel

Updated August 2025 13 min read Intermediate
Shopify WooCommerce

TL;DR

  • Discounts eat into already-thin margins - many promotions lose money after fees
  • Calculate true profit: (Price - Discount - COGS - Platform Fees - Payment Fees - Shipping)
  • Some products can afford deep discounts, others can't - analyze at SKU level
  • Use break-even discount calculator to set safe promotion limits

Prerequisites

  • Cost of Goods Sold (COGS) for each product or category
  • Your platform's fee structure (transaction + payment processing fees)
  • Sales data including discount codes used per order
  • Shipping costs (if you offer free shipping promotions)

The Hidden Cost of "Successful" Promotions

Your Black Friday sale was a massive success. You sold 500 units at 40% off. Traffic was up 300%. Conversion rate was through the roof.

Then you run the numbers. After platform fees (2%), payment processing (3%), and the 40% discount, you made $2 per unit. But your COGS is $15 and shipping is $4.

You just lost $17 per unit. On 500 units. You lost $8,500 while celebrating "record sales."

This is more common than you think. Discounting feels like free marketing, but it's actually spending money. The question isn't "Should I run promotions?" It's "Which promotions make financial sense?"

Let's build a system to answer that.

The True Profit Formula (After Discounts)

Most sellers calculate profit wrong. They think:
Profit = Price - COGS

But that ignores half your costs. The real formula is:

Net Profit = List Price - Discount Amount - COGS - Platform Fee - Processing Fee - Shipping Cost - Return Reserve

Let's break it down with a real example:

Example: $100 Product with 30% Discount


- List Price: $100.00
- Discount (30%): -$30.00
- Sale Price: $70.00
- COGS: -$35.00
- Platform Fee (2% of $70): -$1.40
- Processing Fee (2.9% + $0.30): -$2.33
- Shipping (you pay): -$6.00
- Net Profit: $25.27

That's a 36% net margin on the discounted price. Healthy.

Same Product with 50% Discount


- List Price: $100.00
- Discount (50%): -$50.00
- Sale Price: $50.00
- COGS: -$35.00
- Platform Fee (2% of $50): -$1.00
- Processing Fee (2.9% + $0.30): -$1.75
- Shipping: -$6.00
- Net Profit: $6.25

Now you're at 12.5% margin. One return and you lose money.

Same Product with 70% Discount (Liquidation)


- List Price: $100.00
- Discount (70%): -$70.00
- Sale Price: $30.00
- COGS: -$35.00
- Platform Fee (2% of $30): -$0.60
- Processing Fee (2.9% + $0.30): -$1.17
- Shipping: -$6.00
- Net Profit: -$12.77

You're paying $12.77 per unit to clear inventory. Is that worth it?

Building Your Discount Profitability Calculator in Excel

  1. 3

    Set Up Your Product Cost Table

    Create a table with columns: SKU, Product Name, List Price, COGS, Average Shipping Cost. This is your foundation. If you don't track COGS, use rough category averages (e.g., 40% of retail for fashion, 25% for digital goods).

  2. 3

    Build Discount Scenarios

    Create columns for 10%, 20%, 30%, 40%, 50% discount scenarios. Formula: =ListPrice*(1-DiscountPercent). This lets you see how each discount level affects profitability for each SKU.

  3. 3

    Calculate Net Profit for Each Scenario

    For each discount level, calculate: =DiscountedPrice - COGS - PlatformFee - ProcessingFee - ShippingCost. Use conditional formatting: green if profit >15%, yellow if 5-15%, red if <5%.

  4. 3

    Find Your Break-Even Discount

    Use Goal Seek to find the maximum discount where net profit = $0. Select net profit cell, go to Data > What-If Analysis > Goal Seek. Set cell to 0 by changing discount percent. This is your danger zone.

  5. 3

    Analyze Actual Discount Performance

    Import your sales data with discount codes. Use SUMIFS to calculate total revenue and profit per discount code. Formula: =SUMIFS(profit_column, discount_code_column, "SAVE30"). Some codes will surprise you.

  6. 3

    Create Your Discount Safety Matrix

    Build a visual matrix showing safe discount ranges by product category. High-margin products (>50%) can afford 30-40% discounts. Low-margin products (<25%) should max out at 15-20%.

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If you offer free shipping on a $50 order and shipping costs you $7, that's a 14% discount. Factor this into your profitability calculations.

The Stack-Attack Problem: Multiple Discounts

The worst profit killers are stacked discounts:
- 20% off site-wide code
- + 10% email signup discount
- + Free shipping
- + 5% loyalty points redemption

That's 35% in discounts plus $7 shipping. On a $50 product with 35% gross margin, you just lost money.

In Excel, create a Stack Calculator:
```excel
Discounted Price = List Price * (1 - Discount1) * (1 - Discount2) - Free Shipping
```

Most platforms apply discounts sequentially, not additively. 20% then 10% = 28% total discount, not 30%.

Stop guessing. Get automated profit analysis that shows exactly which discounts are profitable at the SKU level.

Analyze My Discounts

Includes discount impact calculator

Common Mistakes to Avoid

Learn from these common pitfalls to ensure success

Calculating discount profitability on revenue instead of actual sale price

Solution: Fees are charged on the discounted price, not list price. A $100 item at 50% off generates $50 in revenue, and fees are calculated on that $50.

Not accounting for increased return rates on discounted items

Solution: Deep discounts attract bargain hunters who return more. If your category has 15% return rate on full price but 30% on 50% off, factor that into profitability.

Running the same discount on all products regardless of margin

Solution: Create discount tiers by product margin. High-margin items can go 40% off, low-margin items max 15% off.

Celebrating 'record sales' without checking if you made money

Solution: Revenue means nothing if you're unprofitable. Always run the profitability analysis after major promotions.

Offering discounts to drive traffic instead of to clear inventory

Solution: Discounts are for liquidation, not acquisition. If you need traffic, invest in ads. You'll know exactly what you're spending.

How to Verify Your Numbers

Ensure accuracy with these verification steps

You know the exact break-even discount for each product category

You can predict profitability before launching a promotion

Your post-promotion analysis shows net profit per discount code

You have a written discount policy based on margin thresholds

You've stopped at least one planned promotion because the math didn't work

Frequently Asked Questions

What's a good profit margin after discounts?
Aim for at least 15% net margin after all costs. Below 10% is risky - one return or chargeback puts you in the red. Below 5% is almost certainly unprofitable when you factor in operating costs.
Should I ever run promotions that lose money?
Yes, strategically. Liquidating dead stock at a loss is better than holding it forever. Acquiring customers with break-even promotions can work if your LTV is strong. But do it intentionally, not by accident.
How do I calculate profitability for bundle deals?
Sum the COGS of all items in the bundle. The bundle discount is applied to the total price, then calculate fees on the discounted bundle price. Shipping stays the same (one shipment).
What if I don't know my exact COGS?
Use industry benchmarks. Fashion: 40-50% COGS. Electronics: 60-70%. Handmade: 25-35%. Digital products: <10%. Start with estimates, refine as you gather data.
How often should I review discount profitability?
After every major promotion (daily during the campaign). Monthly review of all discount codes. Quarterly strategic review of discount strategy.

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