Introduction: What is PNO and why is it important?
PNO (share of cost of sales) is one of the most important indicators for e-shops. It expresses the efficiency of operating costs and their share in sales:
The article was revised and updated in May 2026. Check with specific service providers for technical information.
Why follow PNO?
- It shows how much of your turnover is absorbed by costs.
- It helps to identify which cost areas need to be optimized.
- It gives an answer to the question of whether your business is sustainable in the long term.
Key cost items in the e-shop
E-shop owners face specific costs that affect PNO:
- Marketing costs: PPC campaigns, SEO, e-mail marketing.
- Logistics costs: storage, packaging, transport.
- Technologies: hosting, platform maintenance, automation.
- Customer service: salaries for the support team.
- Payment gateway fees: e.g. 2-3% for transactions.
How to interpret PNO values?
For different types of e-shops, the ideal PNO values differ:
- New e-shops: PNO can be higher (40-50%) because a large part of turnover goes to customer acquisition.
- Established e-shops: Targeted PNO should be between 20-30% while focusing on customer retention.
- Discount events: A temporarily higher PNO is acceptable if it leads to an increase in turnover or the acquisition of new customers.
Practical tips for reducing PNO
Optimization of marketing
- Watch ROAS (return on advertising investment) for each campaign.
- Take advantage remarketing, to maximize conversions from known customers.
- Automate campaigns with tools like Google Ads Smart Bidding or Facebook CBO.
More efficient logistics
- Negotiate better terms with couriers (reducing transport costs).
- Minimize returns and complaints with clear product descriptions and high-quality photos.
- Consider outsourcing warehousing through fulfillment centers (eg Amazon FBA).
Technological tools
- Invest in order and inventory automation.
- Track analytics with tools like Google Analytics and BI systems to know exactly where your money is "leaking".
Focus on LTV (Lifetime Value)
- Encourage repeat purchases with loyalty programs and email marketing.
- Increase average order value (AOV) with upsells and cross-sells.
Tools and examples from practice
E-shop owners can use various tools for PNO analysis and optimization:
- Google Analytics: To track turnover and sources of sales.
- PricingFox or Pricemania: For effective price management.
- Exponea or Klaviyo: For personalized marketing and increasing LTV.
Example from practice:
The fashion e-shop invested €5,000 in PPC ads, generating a turnover of €25,000. Their marketing PNO was:
After optimizing the campaigns, they managed to increase the turnover to €30,000, while the costs remained the same. Marketing PNO decreased to 16.7%.
Conclusion: Monitor, analyze and optimize
PNO is a basic indicator for the healthy functioning of the e-shop. By regularly monitoring, using analytical tools and focusing on cost optimization, you can improve business efficiency and increase your profit.
