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Breakeven ROAS & Max CPA calculator

Before you decide whether a campaign is working, you need to know the number it has to beat. Enter your margins and this tells you the ROAS you need to break even and the most you can pay to acquire a customer.

Your numbers

Per order. Use your real average order value and costs.
$
$
$
%

What it means

2.50x
Breakeven ROAS. Below this you lose money on the order.
Gross profit per order$44.00
Gross margin55%
Max CPA to break even$44.00
Max CPA to hit target profit$28.00
ROAS needed for target profit2.86x
Spend more than $44.00 to get a customer and that order loses money. To keep 20% profit, keep your cost per acquisition under $28.00.

A worked example

Take a skincare brand selling an $80 serum. Here is what actually leaves the business on every order, before a single dollar of advertising.

Per orderAmount
Average order value$80.00
Cost of goods$24.00
Shipping and packaging$9.00
Payment processing (about 2.9% + 30c)$2.62
Gross profit$44.38

That $44.38 is the entire budget available to acquire the customer. It gives a breakeven ROAS of 1.80x and a maximum CPA of $44.38. Spend $45 to win that order and the brand has paid 62 cents for the privilege of shipping a serum.

Now the part that catches people out. If you want to keep 20% net profit, that is $16 an order, so the money available for ads drops to $28.38. The ROAS you actually need is 2.82x, not 1.80x. The gap between those two numbers is where most accounts quietly lose money.

How the maths works

Four lines, and you can check them on the back of an envelope.

gross profit = AOV - cost of goods - variable costs
breakeven ROAS = AOV / gross profit
max CPA (breakeven) = gross profit
max CPA (target profit) = gross profit - (AOV x target margin)

Breakeven ROAS and max CPA are the same fact said two ways. ROAS is the ratio, CPA is the dollar figure. Media buyers tend to think in ROAS and founders tend to think in dollars, which is why the same conversation often goes round in circles.

Where people get this wrong

Leaving out the costs that are not cost of goods

Shipping, packaging and payment fees are the ones that get forgotten, and they are rarely small. In the example above they are $11.62 an order, which is 26% of the gross profit. Leave them out and your breakeven ROAS looks like 1.43x instead of 1.80x, and you will happily run campaigns that lose money while the dashboard says they are winning.

Treating breakeven as the goal

Breakeven is the floor, not the target. It is the number below which you are definitely losing money. Sitting exactly on it means you worked for nothing.

Using the platform's ROAS instead of the real one

Meta reports on what it thinks it drove. Your bank account reports on everything. Judge the account on blended performance, total revenue divided by total ad spend, and use the platform number for deciding between ads rather than deciding whether the whole thing works.

Ignoring the second purchase

If a real share of customers order again, you can afford to pay more for the first order than this calculator suggests. That is a legitimate strategy and it is how most subscription brands work. It is only legitimate if you have measured the repeat rate from actual order history rather than hoped for it.

Common questions

What is a good ROAS?
There is no such thing as a universally good ROAS. A brand with 70% margins can be profitable at 1.5x while a brand with 25% margins is losing money at 3x. Anyone quoting a target ROAS without asking about your margins is guessing.
Is breakeven ROAS the same as my target ROAS?
No. Breakeven is where profit is exactly zero. Your target is breakeven plus whatever margin you want to keep. In the example above that is the difference between 1.80x and 2.82x.
Should I use Meta's ROAS or my blended ROAS?
Blended, for judging whether the business is working. Total revenue divided by total ad spend, using your store's revenue rather than the platform's attributed figure. Platform ROAS is still useful for comparing one ad against another inside the same account.
Why is my breakeven ROAS so high?
Almost always thin margins, and usually shipping. If your gross margin is under 40%, paid acquisition is difficult at any spend level and the fix is normally pricing, bundling or average order value rather than better targeting.
Should I use revenue including or excluding GST?
Excluding. GST is not yours, it is collected on behalf of the government. Including it overstates New Zealand revenue by about 15% and makes every ratio look better than it is.

Last reviewed 4 September 2026.

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