If the warehouse is shared with retail or other stock, enter the percentage of floor space used for ecommerce picking, packing and dispatch only.

Include pickers, packers, dispatch staff, receiving staff and the warehouse supervisor. If a person splits time between ecommerce and other work, take their proportional share only.

Boxes or polybags, tissue, bubble wrap, tape, stickers, thank-you cards, shipping labels. If you do not track this separately, count what goes into one average order and multiply by volume.

OMS, WMS, barcode scanners, label printers. If equipment is owned, divide its purchase cost by 36 months as a rough monthly depreciation figure.

Benchmark for a Pakistani D2C brand doing 1,000–5,000 orders per month: PKR 80–180. Above PKR 200 indicates a process or space efficiency problem. Set your own target or use PKR 160 as a starting point.