What the filings state
Beyond the income statement, these are the figures the reports give, in their own words.
- e.l.f. Beauty: fulfilment cost as a share of sales 6.0% (shipping and handling for product distribution)
The shipping and handling costs associated with product distribution were $97.6 million, $74.1 million and $57.1 million
Form 10-K for the year ended 31 March 2026, read 13 October 2026 (opens in a new tab) - The Estée Lauder Companies: fulfilment cost as a share of sales 4.9% (shipping and handling, with distribution centers)
Shipping and handling expenses of $731 million, $729 million and $792 million in fiscal 2026, 2025 and 2024
Form 10-K for the year ended 30 June 2026, read 13 October 2026 (opens in a new tab)
Use these figures
Open a calculator with this vertical’s figures already entered, then replace them with your own.
- Free shipping threshold calculator, at this vertical's median gross margin68.0% as the margin on product revenue. Gross margin is before picking and card fees, so lower it by yours.
- Gift with purchase calculator, on beauty brands' figures$34.00 hair treatment, unit cost $10.40, a three-piece mini set at $6.24, 5.0% refund reserve.
Offers priced on these costs, with their sources and the offer document for each:
How to read them
Gross profit divided by revenue, both from the income statement of the annual report. Companies differ in what they put in cost of sales: some include store occupancy, warehousing or shipping to the customer, others report those below gross profit. Read a company's margin next to its own accounting policy before comparing two.
The median of these 4 companies is 68.0%, between Coty at 62.9% and The Estée Lauder Companies at 75.5%. They are whole companies, most with stores or wholesale beside their own site, so treat the figures as reference points for your own costs.