Amazon Profit & Loss
Seller account Profit and Loss Statement for Amazon FBA Activities
Below you will find an overview of the Profit and Loss line items displayed in the Profit & Loss Statement section of the Xapix Seller Reporting app.
For each financial event listed below, there can be multiple sub-events that are tracked separately, such as adjustments to the original amount, reversals or withholdings (chargebacks) by Amazon.
When filtering the P&L by Product, Brand or Marketplace, certain fees are no longer included in the P&L as they cannot be associated to that level of filtering. These are indicated in the columns Unavailable in Product / Brand Filter and Unavailable in Marketplace Filter below.
P&L Line Item | Financial Events Included | Description | Unavailable in Product / Brand Filter | Unavailable in Marketplace Filter |
|---|---|---|---|---|
Full Price Fulfilled Product Sales | Item Sales | Gross Sales, based on the full price of all items sold and which have been charged in the seller central account (does not include transactions cancelled before being charged). | | |
| Cash on Demand Sales | For some marketplaces where Cash on Demand is an option, these are accounted for separately. | | |
Product Discounts | Product Promotions & Discounts | If sellers have granted discounts to buyers, they are accounted for here | | |
| Shipping Discounts | Shipping cost discounts granted to buyers are accounted for here | | |
| Amazon Point Payment Discounts | In marketplaces that accept Amazon Point payments, these are accounted for as discounts here. | | |
Fulfilled Product Sales | Line-Item Calculation: Full Price Fulfilled Product Sales, Product Discounts | Fulfilled Product Sales are calculated by subtracting the Product Discounts from the Full Price Fulfilled Product Sales line-items. | | |
Fulfilled Shipping Revenue | Shipping Costs | Shipping costs paid for by buyers. | | |
| Cash on Demand Shipping Cost | For some marketplaces where Cash on Demand is an option, these shipping costs accounted for separately. | | |
Other Income | Giftwrap Costs | Buyer costs related to wrapping articles as a gift. | | |
| Failed Disbursement | If Amazon was not able to pay out a credit to the seller, it is accounted for here. | | |
| Disbursement Correction | When Amazon has to correct a disbursement payment. | | |
| ChargeBack Recovery | | | |
| Tax Certification Adjustment | | | |
| Buyer Recharge | | | |
| Free Replacement Costs | | | ❌ |
Total Shipped Sales | Line-Item Calculation: Fulfilled Product Sales, Fulfilled Shipping Revenue, Other Income | | | |
Product Returns | Refund Amount | The amount that Amazon will deduct from the seller account and credit to the buyer | | |
| A-Z Warranty Case Refund | If an A-Z warranty case is decided in the sellers favor, the seller will receive a credit from Amazon. | | |
| Goodwill Adjustment | When Amazon decides a refund can be issued without returning an item. | | |
| Restocking Fee | Fee for restocking items returned by buyers. | | |
| Discount Return | The discounted amount for when a discounted product is returned. | | |
| Retro Charges | | | |
Net Sales | Line-Item Calculation: Total Shipped Sales, Product Returns | | | |
Landed Cost of Goods Sold | Landed Cost per SKU is uploaded manually by users | As COGS data is not available via Amazon directly, users upload this to Xapix via a simple file import process.FBA Inventory Adjustment | | |
FBA Inventory Adjustment | Refund for damaged stock | Goods damaged in Amazon warehouses | ❌ | ❌ |
| Refund for lost stock | Goods lost in Amazon warehouses | ❌ | ❌ |
| Miscellaneous Adjustments | | | ❌ |
| Refund for lost goods in goods receipt | If goods are lost when they are sent to Amazon | | ❌ |
| Refund for defective stock | Defective stock in Amazon warehouse | | ❌ |
| Reimbursement - Wrong Item Returned by Customer | If a customer returns the wrong item, Amazon will reimburse them for the amount. | | ❌ |
| Refund for goods damaged by the carrier in the inbound process | If something is broken when sending goods to Amazon. | | ❌ |
| Refund for damaged multi-channel orders | Refunds for shipments via Multi-Channel-Fulfillment that are damaged during shipping | | ❌ |
| Refund for lost multi-channel orders | Refunds for shipments via Multi-Channel-Fulfillment (MCF) that were lost | | ❌ |
| Refund for damaged goods in case of returns | Refund for if a product was damaged during a return shipment. | | ❌ |
| Payment Retraction Items | When a reimbursement is made in an error, the credit is retracted. | | |
Product Costs | Line-Item Calculation: Landed Product Costs, FBA Inventory Adjustments | | | |
Contribution Margin 1 | Calculation: Net Sales - Product Costs | | | |
FBA Disposal Fees | FBA destruction fee | If FBA goods have been destroyed by Amazon, a fee will be charged. | ❌ | ❌ |
| FBA cost for returns | If goods have been returned to the seller, Amazon will charge the cost of the return. | | |
| Refund for lost goods in case of return | If FBA goods are lost during return to the seller, Amazon will issue a credit note. | | ❌ |
| Wholesale Liquidation | Fees that Amazon applies per item that is liquidated. | ❌ | ❌ |
FBA Inbound Fees | Postage - Insurance | If sellers insure their goods when sending them to Amazon, the amount for the insurance is shown here. | | |
| Postage - Transaction Fee | | | |
| Postage - Import Duty | | | |
| Postage - Delivery Area Surcharge Fee | In some regions delivery is more expensive. Then there is a surcharge, which Amazon will charge here. | | |
| Postage - Carrier Pickup Fee | If goods are picked up somewhere, this fee is due. | | |
| Postage - Return Postage Billing | Here sellers will be charged for return shipping postage costs. | | |
| Postage - Shipping Cost | Here sellers will be charged postage costs for a shipment. | | |
| Postage - Tracking Fee | If there are fees for tracking a shipment, this will be charged under this position. | | |
| Postage - Proof of Dispatch Fee | The costs for a proof of dispatch are included here. | | |
| Refund Preparation for shipment | These are refunds in the area of shipment preparation. | | ❌ |
| Packing in opaque foil bag | If, for example, adult items are packed in an opaque bag, then this fee will be charged. | | |
| Postage - Return Shipping Cost | Here sellers will be charged shipping costs for a return shipment. | | |
| Postage - Return Oversize Surcharge Fee | Here sellers will be charged oversize surcharge fee for a return shipment. | | |
| Postage - Return Fuel Surcharge Fee | Here sellers will be charged a fuel surcharge fee for a return shipment. | | |
| Postage - Signature Confirmation Fee | | | |
| FBA costs for return of goods | Costs for returning goods | | ❌ |
| FBA Inbound Shipment Carton Level Info Fee | Carton Level Info Fee | ❌ | ❌ |
| FBA customer return fee | Amazon may charge sellers a fee when customers return goods. | | ❌ |
| FBA fee for preparation of goods in the inbound process | A fee for when Amazon has to rework goods delivered by sellers so that they can be processed further. | | ❌ |
| FBA costs for outward shipments by UPS | UPS specific shipment fee | | |
| Labelling, application of barcodes or labels | Fee for when sellers commission Amazon to provide the goods with a barcode / label. | ❌ | ❌ |
| FBA Inbound Defect Fee | Fee for defect inbound products | ❌ | ❌ |
| FBA Transportation Fee | Fee for inbound transportation | ❌ | ❌ |
| STAR Storage Fee | Amazon Warehousing and Distribution storage fee charged at a monthly cadence | | |
| FBA Inbound Convenience Fee | | ❌ | ❌ |
| FBA Opaque Bagging Fee | | | |
| Return Shipping Fee | | | |
| SSOF Fulfilment Fee | | | |
| Amazon Upstream Processing Fee | | | |
FBA International Inbound Freight Fee | FBA International Inbound Freight Fee | Freight costs for the international shipment of goods. | | |
FBA International Inbound Freight Tax and Duty | FBA International Inbound Freight Tax and Duty | Taxes and fees for the international movement of goods. | | |
FBA Outbound Fees | FBA costs for return of goods | The fee for returning goods. | | |
| Wrapping (Taping Fee) | Fee for when Amazon has to combine seller goods into one container. | | |
| Postage - Refund | Here Amazon refunds postage fees for shipments. | | |
| Shipping Costs FBA | The FBA fee for shipping, which depends on the size and weight of the item. | | |
| Packing in bubble wrap | Fee for when goods have to be packed in bubble wrap. | ❌ | ❌ |
| Packaging in foil bags | Fee for when goods have to be packed in a poly bag. | ❌ | ❌ |
| FBA Per Unit Fulfillment Fee | | ❌ | ❌ |
| FBA Weight Based Fee | | ❌ | ❌ |
| Export Charge | Export Charge | | |
| Postage Refund Fees | | | |
FBA Reimbursements | Refund | This often includes refunds, e.g. for goods broken in the shipping process. | | |
| Refund for incorrect FBA fees | Refund for incorrect FBA fees | | ❌ |
| Non Subscription Fee Adjustment | This includes any other refunds or fees, e.g. if Amazon has miscalculated and now credits or deducts the difference to a seller account. | | |
| Incorrect Fee Adjustment | A seller refund for if Amazon mistakenly charged to much for FBA shipping. | | |
| SAFE-T Reimbursement Charge | The Seller Assurance for e-Commerce Transactions (SAFE-T) process allows you to file a claim for reimbursement if you want to appeal Amazon’s decision to issue a refund to a customer. At Amazon’s sole discretion, you may be issued a reimbursement in cases where Amazon determines that you were not at fault. | ❌ | ❌ |
| Reimbursement Clawback | | ❌ | ❌ |
| Lost or Damaged Product Reimbursement | | ❌ | ❌ |
| Prime Wardrobe Reimbursement | | | |
FBA Storage Fees | FBA Storage fee | This is the monthly fee for goods stored in FBA warehouses. It is calculated according to volume. | ❌ | ❌ |
| FBA long-term storage fee | Once a year Amazon will charge long-term storage fee for goods that have been in the FBA warehouses for more than 12 months. | ❌ | ❌ |
| Compensated Clawback | | ❌ | ❌ |
Total FBA Fees | Line-Item Calculation: FBA Disposal Fees, FBA MFN Outbound Fees, FBA Inbound Fees, FBA Outbound Fees, FBA Refunds, FBA Reimbursements, FBA Storage Fees | | | |
Selling Fees | Sales Commission | Amazon earns a commission from each sale in the form of a variable sales fee. This refers to the gross sales and differs according to the category. Usually it is 15% of the gross sales. | | |
| Fixed sales commission | Sellers who are not on the "Professional" sales tariff pay a fixed sales commission per item. | | |
| Giftwrap Commission | The Amazon commission for the gift wrap service. | | |
| Refund Commission | This is the part of the sales commission that Amazon retains even when there is a refund. Usually this is 20% of the original sales commission. | | |
| Variable Sales Fees | As a seller, you also pay a closing fee per media item sold. For example in Europe, this is 1.01 € for books, 0.81 € for music, 0.81 € for DVD and video and 0.81 € for video games (games, accessories and consoles) and software. | | |
| Subscription Fee Adjustment | These are the basic subscription fees for running a seller central account. | | ❌ |
| Postage - Return Billing Postage Commission | Here sellers are charged the Amazon commission for return shipping costs. | | |
| Customer Service Error Adjustment - Item Specific | If Amazon's customer service makes a mistake related to an item-specific issue, the refunded amount is found here. | | ❌ |
| Adjustment Fee Sales Tariff | This is a refund of the sellers account fee. | | |
| Customer Service Error Adjustment - Non-Item Specific | If Amazon's customer service makes a mistake related to a non item-specific issue, the refunded amount is found here. | | |
| Subscription Fee | These are the fees for the seller account. | ❌ | ❌ |
| Merchant Fulfilled Network (MFN) Delivery Service Fee | | ❌ | ❌ |
| Postage Fee - Merchant Fulfilled Network | | ❌ | ❌ |
| Coupon Redemption Fee | | ❌ | ❌ |
| Coupon Clip Fee | | | |
| Customer Service by Amazon | | | |
| Fresh Inbound Transportation Fee | | | |
| High Volume Listing Fee | | | |
| Imaging Services Fee | | | |
| Referral Fee | | | |
| Textbook Rental Fees | | | |
| Amazon Exclusives Fee | | | |
| FBA Grade and Resell Fee | | | |
Contribution Margin 2 | Line-Item Calculation: Contribution Margin 1 - FBA Fees - Selling Fees | | | |
Ad Expenses | Amazon Ad Expenses | Includes all ad expenses, added based on the invoice date. Data is pulled from the Amazon Advertising API, therefore requires an Amazon advertising API connection as outlined here | ❌ | ❌ |
Contribution Margin 3 | Line-Item Calculation: Contribution Margin 2 - Ad Expenses | | | |
Other Platform Fees | Other Service Fees | This includes fees sellers paid for other miscellaneous services from Amazon. | ❌ | ❌ |
| Get Paid Faster Fee | Fee for the Get Paid Faster Service | ❌ | ❌ |
| Vine Fee | Fee for the Amazon Vine Service | ❌ | ❌ |
| Pay with Amazon Fee | Fee for the Pay with Amazon service | ❌ | ❌ |
| Payment Method Fee | Fee related to specific payment method | ❌ | ❌ |
| Amazon Points Fee | Fee related to the Amazon Points program available in some marketplaces | ❌ | ❌ |
| Sales Tax Collection Fee | Sales Tax Collection Fee | ❌ | ❌ |
| Amazon Accelerator Fee | Fee related to the Amazon Accelerator program | ❌ | ❌ |
| Seller Review Enrollment Fee | Seller Review Enrollment Fee | ❌ | ❌ |
| Run Lightning Deal Fee | Run Lightning Deal Fee | ❌ | ❌ |
| Renewed Program Fee | Renewed Program Fee | ❌ | ❌ |
| Generic Deduction Fee | Generic Deduction Fee | ❌ | ❌ |
| Paid Services Fee | | ❌ | ❌ |
| Re-evaluation Fee | | ❌ | ❌ |
Total Expenses | Line-Item Calculation: Total FBA Fees, Selling Fees, Other Platform Fees | | | |
Brand EBITDA | Line-Item Calculation: Product Margin, Total Expenses | | | |
Sales Tax | The VAT portions of the relevant customer charges outlined above, e.g. Item Sales, Shipping Costs, Coupon Fees, Giftwrap | | | |
Amazon Sales Tax Remitted | Tax Withheld by Amazon | |