← Benchmarks·GLOBAL / FINANCIAL·DIRECTIONAL

Contribution margin (CM1/2/3)

Name: B2B and B2C SaaS Growth Benchmarks
Creator: AJ Magnuson
License: https://creativecommons.org/licenses/by/4.0/

Real DTC profit signal beyond gross margin.

Formula: Revenue - COGS - variable costs (fulfillment, returns, processing, [+CAC for CM3])
Unit: $ or %
Models: E-commerce, Marketplace, Hardware

Benchmark

As of 2026

ALL

DTC CM3 (post-CAC) >20% common target. Tier definitions are NOT standardized - verify the stack before comparing.

ATTN Agency; Northstar Finance

Sourcing: Directional.

Omega Point BenchmarksGlobal / Financial