Refunds on the first-purchase cohort: a teaching bridge

Illustrative lab bridging first-purchase revenue to refund-adjusted contribution; Apple and Google refund documentation supply process context.
First-purchase ROAS without refunds overstates contribution. Player-facing refund paths are documented by Apple Support HT204084 and Google Play refunds help. Log purchases via your MMP’s event guidance (AppsFlyer in-app events) and reconcile voids/refunds from store consoles. Figures below are synthetic.
Define the calculation
Net first-purchase revenue = gross first-purchase revenue × (1 − refund rate).
Synthetic example
Gross 50,000; refund rate 8% → net 46,000.
| Output | Worked-example result |
|---|---|
| Net revenue | 46000.0000 |
| Revenue haircut | 4000.0000 |
Limits
8% is not an industry average. Store refund windows and eligibility differ by platform and geo.


