This is a starting point, not a mandate. Definitions here follow common industry usage, cited below, but your business gets the final call on inclusions and exclusions, recorded in your data dictionary.
Acquisition and delivery
What you spent, and what it bought in impressions and clicks. These are stored inputs, pulled directly from each ad platform.Funnel
The path from click to purchase. Store each stage’s count; derive every rate between stages.Revenue and efficiency
Return on ad spend (ROAS) is a per-channel, attributed metric. Marketing efficiency ratio (MER) is a blended, business-level metric that avoids attribution disputes entirely, since neither side of the calculation is attributed to a channel. Keep both; they answer different questions.
Common 2026 benchmark ranges cited across ecommerce analytics vendors put blended DTC ROAS around 3x to 5x depending on margin structure, though a headline ROAS in that range can still mean thin or negative profit once every cost is counted, which is exactly what contribution margin below is for.
Customer acquisition cost and lifetime value
A widely cited healthy benchmark for ecommerce is an LTV:CAC ratio of 3:1 or better, typically measured over a 24-month customer lifetime; state your own window explicitly in the data dictionary, since a shorter or longer window changes the number substantially.
Profitability
Contribution margin is the metric most ecommerce reporting frameworks converge on as the north star candidate, since it’s the hardest of these metrics to improve by doing something that quietly damages the business.Sources
Definitions and formulas above follow common usage from the following, current as of 2026:- Shopify: Ecommerce customer acquisition: customer acquisition cost formula and components.
- Shopify: LTV: lifetime value formula and the CAC-against-contribution-margin relationship.
- Fairview: D2C metrics: contribution margin definition and the acquisition/retention/profitability grouping.
- Conjura: Ecommerce KPIs 2026: the core seven-metric framework this pack’s grouping is based on.