Gross ROAS to cash payback with store fee and VAT as explicit inputs

Gross ROAS of one can still miss cash payback after store commission and VAT treatment. A reproducible illustrative example with editable inputs and explicit limits.
Gross ROAS of one can still miss cash payback after store commission and VAT treatment. This sheet keeps both as reader inputs rather than a hidden ‘net’.
Define the calculation before using it
Enter acquisition spend, gross store revenue, store-fee fraction and VAT fraction deducted from the same gross basis. Contribution is gross minus fee minus VAT minus spend. Change the VAT treatment if your finance team nets differently.
Work through the synthetic example
10,000 spend, 16,000 gross, 0.15 fee and 0.20 VAT leaves 10,400 after those deductions and 400 versus spend. Gross ROAS is 1.60 while contribution after fee and VAT is a different question; change the fractions to see when the same gross ROAS misses cash payback.
| Output | Worked-example result |
|---|---|
| After fee and VAT | 10400.0000 |
| Contribution after spend | 400.0000 |
| Gross ROAS | 1.6000 |
Use the artifact and preserve its assumptions
Open the editable calculator to change the inputs and inspect the sensitivity view. The CSV records synthetic inputs and expected outputs; the JSON fixture keeps the equations available for reproduction. These calculations have been checked against the stated example. No measured campaign data is included.
The sensitivity rows vary only fee by 20% below and above the entered value. They are scenarios, not confidence limits or a forecast distribution. A row outside the model’s constraints is labelled rather than turned into a plausible-looking result.
Evidence and limits
Apple programme documents describe proceeds after Apple’s commission. Exact rates depend on programme status. This sheet does not quote a rate as a universal law; the fee fraction is a reader input. See Auto-renewable subscriptions, especially “Proceeds / commission discussion in current Apple programme documents”.
Apple and Google fee schedules vary by programme and year. Confirm the current official schedule before using a live rate. VAT handling is jurisdiction-specific.
Background: ROAS targets versus payback windows and Payback windows are a cost of capital decision. These existing articles provide context; the present calculation does not verify every archived claim.
No actual campaign outcome or recommended industry default is claimed.


