Learning goals

Count matching orders with COUNTIFS under the same period filter
Aggregate the matrix by channel to compare fee drag
Decide what the fee difference means for where to push holiday traffic

Concepts

COUNTIFS completes the picture

Revenue and cost are sums; order count is a count. COUNTIFS takes the same criteria pairs as SUMIFS but no sum range, returning how many rows match. The Orders column turns the matrix from a money table into an operations table: average order size is units divided by orders.

=COUNTIFS(Sales!$E$5:$E$1004,$B5,Sales!$D$5:$D$1004,$D5,Sales!$C$5:$C$1004,">="&Settings!$C$5,Sales!$C$5:$C$1004,"<"&(Settings!$C$6+1))

Orders for this SKU on this channel in period: count Sales rows where SKU, channel, and both date conditions all match. JG-01 on Etsy returns 3.

💡 Tips:

Average units per order for a pair is just F5 divided by E5. JG-01 on Etsy runs 34 units over 3 orders, about 11 jars per order.

What each channel takes

Sum the matrix by channel (the downloaded workbook's autofilter does this in two clicks). September on Etsy: $2,548.00 gross, $325.50 fees, $2,222.50 net, $362.19 FIFO COGS, $1,860.31 profit. On Shopify: $2,772.00 gross, $130.90 fees, $2,641.10 net, $394.98 COGS, $2,246.12 profit.

Etsy took 12.8 percent of gross; Shopify took 4.7 percent. Etsy still earned its keep this month (a feature email drove the E-1007 spike), but on identical SKUs the margin gap is structural: an order moved from Etsy to Shopify keeps roughly eight points of gross that would have gone to fees.

Practice

Fixed case (Sep 2026). The exercise opens on Margins. Pale-green cells are formulas.

Type the order count — Cell E5 is blank. Type =COUNTIFS(Sales!$E$5:$E$1004,$B5,Sales!$D$5:$D$1004,$D5,Sales!$C$5:$C$1004,">="&Settings!$C$5,Sales!$C$5:$C$1004,"<"&(Settings!$C$6+1)) and press Enter. JG-01 on Etsy returns 3.
Fill down and cross-check — Fill E5 down to E14, then confirm the TOTAL row counts 17 orders. The five Etsy rows sum to 10 orders, the five Shopify rows to 7.
Aggregate by channel — Add the five Etsy rows: 10 orders, 77 units, $2,222.50 net, $362.19 COGS, $1,860.31 profit. Add the five Shopify rows: 7 orders, 84 units, $2,641.10 net, $394.98 COGS, $2,246.12 profit.
Compute the fee rates — From the Sales sheet: Etsy fees $325.50 over $2,548.00 gross is 12.8 percent; Shopify fees $130.90 over $2,772.00 gross is 4.7 percent.

Online exercise

The spreadsheet below is editable — follow the practice steps right on this page. Steps that need ribbon menus should be done in your own Excel with the downloadable practice file.

表格加载中…

Checklist

Work through each item; when every box passes, this lesson is done:

☐ Typed the COUNTIFS into Margins!E5 and got 3
☐ Confirmed the TOTAL row counts 17 September orders (10 Etsy, 7 Shopify)
☐ Computed channel fee rates of 12.8 percent (Etsy) and 4.7 percent (Shopify)
☐ Verified the baseline: Etsy profit $1,860.31, Shopify profit $2,246.12, together $4,106.43

🛒 Lesson 14 · Etsy vs Shopify: channel economics