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D2C Glossary

45 key terms used across India's D2C and ecommerce ecosystem, defined for founders, growth teams, and operators.

45 terms 5 categories Updated with every edition
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Metrics & Performance
CACCustomer Acquisition Cost
The total cost of acquiring one new paying customer, including all marketing and sales spend. Calculated as total acquisition spend divided by new customers in the same period.
The single most-watched unit in D2C. Brands that can't articulate their CAC by channel cannot manage growth profitably.
LTVLifetime Value
The total revenue (or gross profit) expected from a customer over their full relationship with the brand. LTV:CAC ratio, ideally above 3:1, is a core health signal for D2C brands.
High repeat-purchase categories (personal care, food, supplements) can sustain higher CAC; low-repeat categories (furniture, electronics) cannot.
ROASReturn on Ad Spend
Revenue generated for every rupee spent on advertising. ROAS of 4x means ₹4 in revenue for every ₹1 in ad spend. Different from profit-based metrics, does not account for COGS or fulfilment.
Commonly used to evaluate Meta and Google campaigns. A blended ROAS below 2.5x on D2C channels usually signals unprofitable acquisition.
AOVAverage Order Value
Total revenue divided by number of orders in a given period. A key lever for improving D2C unit economics alongside repeat rate and CAC.
Bundling, upsells, and subscription models are the primary AOV levers. A 20% AOV increase on the same CAC base directly improves contribution margin.
EBITDAEarnings Before Interest, Tax, Depreciation & Amortisation
A proxy for operating profitability that strips out financing, accounting, and tax differences. Used widely in D2C to compare operational health across brands regardless of capital structure.
Adjusted EBITDA, which further excludes one-time costs, is the metric most D2C brands use when claiming profitability milestones before a fundraise or IPO.
MAU / DAUMonthly / Daily Active Users
The number of unique users who engage with a platform or app within a 30-day (MAU) or single-day (DAU) window. DAU:MAU ratio is a common proxy for stickiness, higher means users return more often, not just once a month.
Investors increasingly compare MAU across categories, a mobility or content platform with more MAU than a quick-commerce leader signals real distribution potential if it moves into commerce.
Contribution MarginContribution Margin
Revenue per order minus variable costs directly tied to that order, COGS, payment gateway fees, shipping, and platform commission. Distinct from gross margin, which typically excludes fulfilment and logistics.
The number that actually determines whether growth is sustainable. A brand can have strong revenue growth and still be burning cash if contribution margin is negative per order.
NSVNet Sales Value
Revenue after deducting returns, discounts, and trade allowances, a cleaner growth metric than gross revenue since it reflects what a brand actually keeps after channel-level deductions.
Listed FMCG and beauty companies report NSV growth specifically because it's harder to inflate with heavy discounting than headline revenue is.
MERMarketing Efficiency Ratio
Total revenue divided by total marketing spend across every channel, blended, not broken out by paid versus organic or by campaign. Unlike ROAS, MER captures the full marketing budget including retention, brand, and influencer spend.
D2C brands are shifting the scale-or-cut conversation from ROAS to MER because a single campaign can post a strong ROAS while the blended business still loses money. MER forces a whole-funnel view of what marketing actually costs to run.
SSSGSame-Store Sales Growth
Revenue growth measured only across stores or outlets that were open for a full comparable period in both years, excluding stores added during the period. Isolates organic demand from growth that simply comes from opening more locations.
BlueStone’s 39% SSSG in its Q1 FY27 results mattered more to the market than its 50% headline revenue growth, the cleaner read on whether existing stores are pulling in more demand, not just that store count grew.
Commerce & Platforms
D2CDirect-to-Consumer
A business model in which brands sell directly to end consumers, bypassing traditional wholesale and retail intermediaries. D2C brands typically own the customer relationship, data, and experience.
D2C margins are structurally higher than wholesale, but CAC is fully borne by the brand. The model works best where repeat purchase behaviour and brand loyalty are high.
Q-CommerceQuick Commerce
Ultra-fast ecommerce delivery, typically 10 to 30 minutes, fulfilled from dark stores or micro-fulfilment centres located close to consumers. Blinkit, Zepto, and Swiggy Instamart are India's leading q-commerce platforms.
Q-commerce is now a primary discovery and impulse channel for D2C FMCG brands. Shelf placement on q-comm platforms increasingly drives brand building, not just sales.
ONDCOpen Network for Digital Commerce
A government-backed open protocol for ecommerce in India, designed to democratise digital commerce by enabling any seller to be discovered by any buyer app on a shared network, similar to how UPI works for payments.
ONDC reduces dependence on dominant marketplace platforms. D2C brands with their own inventory can list once and be discoverable across multiple buyer-facing apps.
GMVGross Merchandise Value
The total value of goods sold through a platform or brand over a given period, before deducting returns, discounts, or platform fees. GMV is a volume metric, not a revenue or profitability metric.
Platforms (Nykaa, Meesho, Amazon) report GMV to signal scale. D2C brands use it as a growth proxy, but investors increasingly focus on net revenue and contribution margin instead.
Omnichannel
A strategy where a brand sells and engages customers across multiple channels, own website, marketplaces, retail stores, q-commerce, with a consistent experience and shared inventory visibility.
Maturing D2C brands are increasingly omnichannel by necessity. Pure D2C CAC economics eventually require offline and marketplace distribution to sustain growth.
IOCCIndian Owned and Controlled Company
A regulatory classification for online marketplace entities where Indian shareholders hold majority ownership and control, under FDI rules governing the ecommerce/marketplace model. Crossing the 50% domestic-ownership threshold qualifies a company for IOCC status.
IOCC status affects what a marketplace can legally do with inventory ownership and private-label programs, a status change here can shift competitive dynamics for third-party sellers overnight.
Take Rate
The percentage commission a marketplace charges sellers on each transaction, sometimes called platform fee or commission rate. Distinct from payment gateway or logistics fees, which are usually charged separately.
Marketplaces cutting take rate to zero in a category are trading short-term revenue for seller lock-in, a signal worth reading as a competitive move, not a permanent discount.
FSSAIFood Safety and Standards Authority of India
India's food regulatory body, responsible for setting standards on food safety, labeling, and health claims. Issues notices to companies over misleading or unverified claims on packaging and marketing.
FSSAI enforcement on freshness, purity, and health claims is a live, active risk for D2C food and FMCG brands, not a dormant rule that only applies to large players.
House of Brands
A corporate structure where a single parent company owns and operates multiple distinct consumer brands, each with its own identity, rather than extending one flagship brand across categories.
The transition from single-brand to house-of-brands is the hardest scaling move in D2C, most of the value the new brands add depends on whether they can grow without relying on the founding brand's marketing engine.
GT / MTGeneral Trade / Modern Trade
India's two offline retail channels. General trade is the network of independent kiranas and neighbourhood stores served through distributors; modern trade means organized chains like DMart, Reliance Smart and Star Bazaar with centralized buying and shelf-fee economics.
Every D2C brand that outgrows online CAC eventually chooses between them. This week's consumer rounds (Open Secret, Anmasa) were raised specifically to fund shelves in these channels.
GEOGenerative Engine Optimization
Structuring product names, content and data so AI assistants cite your brand when consumers ask for recommendations. The successor discipline to SEO as discovery shifts from search results pages to AI answers.
The Ordinary appears in 7% of AI responses to beauty queries largely because its products are named for their active ingredients. Product naming is now a distribution decision.
LGDLab-Grown Diamond
A diamond grown in a lab using high-pressure or chemical-vapour deposition techniques, chemically and visually identical to a mined diamond but priced 60–80% lower per carat. Sold under separate disclosure norms from natural diamonds in Indian jewellery retail.
Palmonas, Aukera, and BlueStone are all now building lab-grown diamond lines, it’s becoming the default entry point for younger buyers into fine jewellery, not just a discount alternative to mined stones.
Payments & Checkout
UPIUnified Payments Interface
India's real-time interbank payment system, managed by NPCI. Enables instant bank-to-bank transfers via mobile apps using a VPA (Virtual Payment Address). Processes over 22 Bn transactions per month.
UPI is the dominant D2C checkout payment method alongside COD. Every percentage point improvement in UPI success rate at checkout directly recovers lost revenue.
MDRMerchant Discount Rate
The fee charged by a payment gateway or acquiring bank to a merchant for processing a digital transaction. Expressed as a percentage of transaction value and varies by payment method (card, UPI, net banking) and merchant volume.
UPI P2M MDR is currently zero by government mandate, but MDR on cards and EMI products can be 1.5–3%. A D2C brand's payment method mix directly affects net margin.
BNPLBuy Now Pay Later
A short-term credit product that lets consumers make a purchase immediately and pay in instalments, often zero-cost for the consumer. The merchant typically pays a higher MDR to offer BNPL at checkout.
BNPL can increase AOV by 20–40% on higher-ticket D2C categories. The cost-benefit calculation for merchants depends on AOV uplift versus incremental MDR paid.
CODCash on Delivery
A payment method where customers pay in cash when the order is delivered. Still accounts for roughly 45% of D2C and ecommerce orders in India, particularly in Tier 2 and Tier 3 markets.
COD raises return rates and delays working capital by 3–7 days. D2C brands actively work to shift customers to prepaid through discounts, nudges, and easier digital checkout.
Payment Gateway
Technology infrastructure that connects a merchant's checkout to banks, card networks, and the UPI system to process and settle digital payments. Examples: Razorpay, PayU, Cashfree, Paytm PG.
Gateway selection affects success rate, settlement speed, MDR, and checkout experience. D2C brands should audit gateway performance, particularly UPI success rates, monthly.
Funding & Capital
ARRAnnual Recurring Revenue
The annualised value of a brand's revenue run rate, calculated by multiplying the most recent month's revenue by 12. Used loosely in D2C to describe scale, though technically a SaaS metric.
When D2C brands claim "₹200 Cr ARR," verify whether it's actual trailing twelve-month revenue or an annualised monthly figure, the difference can be material in early-growth phases.
DRHPDraft Red Herring Prospectus
The initial document filed by a company with SEBI before a public listing (IPO). Contains financial history, risk factors, business description, and intended use of proceeds. Made public for investor review.
D2C Brief tracks DRHP filings as a leading signal of brand health, the prospectus discloses unit economics, customer concentration, and platform dependency data that brands rarely share otherwise.
Series A / B / C
Institutional equity funding rounds at successive stages of growth. Series A typically funds product-market fit validation (₹10–50 Cr range in Indian D2C); Series B funds scaling; Series C funds expansion or pre-IPO positioning.
Round labels matter less than the underlying metrics that support them. A Series B investor expects meaningfully different unit economics than a Series A investor.
Bootstrapped
A business funded entirely from founder capital and operating revenues, without external equity investment. Bootstrapped D2C brands retain full ownership and are under no external pressure to grow beyond profitable unit economics.
Bootstrapped brands are increasingly attractive to PE firms, which can take majority stakes at later stages. The Phitku deal (Edition 008) is a recent example of a bootstrapped D2C brand receiving a PE majority buyout.
PEPrivate Equity
Investment firms that acquire significant or majority stakes in established companies, typically using a combination of equity and debt. PE is distinct from VC, it targets companies with proven unit economics and prefers control or co-control positions.
PE is increasingly active in Indian D2C as brands reach ₹100–500 Cr ARR with strong repeat economics. PE capital typically funds distribution expansion and operational efficiency, not growth-at-all-costs.
ESOPEmployee Stock Ownership Plan
A scheme granting employees equity or options in the company they work for, typically vesting over several years. An ESOP liquidity event lets employees sell vested options for cash before an IPO or exit.
Companies running frequent ESOP liquidity events outside a normal annual or pre-IPO cadence are often signaling either sustained valuation confidence or an active retention play against talent poaching.
Follow-on Round
A funding round where an existing investor puts in additional capital, distinct from a new round led by a new investor. Often smaller than the original round and doesn't necessarily involve a new valuation negotiation.
A follow-on from an existing investor usually signals operating confidence more than it signals a step-up in valuation, existing investors already have the numbers, they don't need a new pitch.
Cap TableCapitalization Table
A ledger showing who owns what percentage of a company, founders, employees, and investors, across every funding round. Tracks equity dilution over time as new rounds are raised.
A messy or heavily diluted cap table can complicate later fundraising or an IPO, investors scrutinize it closely to understand founder control and prior investor rights.
Venture DebtDebt financing for startups
Loans to venture-backed companies, sized against revenue or receivables rather than hard assets, usually raised alongside or after an equity round. Cheaper than equity when funding predictable spends like inventory or retail rollout.
The default 2026 structure for funding offline distribution. Open Secret's ₹50 Cr package layered institutional debt over family-office equity instead of diluting further.
Family OfficePrivate family investment firm
The investment arm of a wealthy family, deploying its own capital with no external LPs and no fund clock. In Indian consumer, marquee examples include Sharrp Ventures (the Mariwala family) and Mirabilis (Infosys co-founder K. Dinesh's family).
Family offices wrote several of this week's consumer cheques (Naturis, Open Secret). They hold longer than VC funds and often bring trade relationships, not just capital.
Secondary SaleExisting shares changing hands
A transaction where current shareholders sell their stake to new investors and no fresh capital enters the company. Covers everything from block deals in listed stock to promoters selling part of their holding in private M&A.
How early money exits without waiting for the company to sell: Temasek's ₹1,940 Cr Lenskart trim and phase one of the Recode-Aflairza deal are both secondaries.
Upper Circuit / Lower Circuit
The maximum percentage a stock is allowed to move in a single trading session on Indian exchanges before trading is automatically halted, commonly 5%, 10% or 20% depending on the stock. Hitting the upper circuit means the price rose by its full permitted limit for the day.
BlueStone shares hit the 20% upper circuit after its Q1 FY27 results, the maximum move possible in a single session, a sharper read on investor reaction than the percentage gain alone conveys.
Proxy Advisory Firm
An independent research firm that advises institutional shareholders such as mutual funds and pension funds on how to vote on company resolutions, and flags governance or compliance concerns to regulators. InGovern, IiAS, and SES are the most active in India.
InGovern’s complaint to Sebi over Meesho’s GST treatment of its logistics arm Valmo shows how a proxy advisor can put a listed D2C company’s core unit economics under public regulatory scrutiny, not just its board decisions.
Logistics & Fulfilment
3PLThird-Party Logistics
Outsourced logistics providers that handle warehousing, order picking, packing, and last-mile delivery on behalf of D2C brands. Examples: Delhivery, Shiprocket, Shadowfax, Xpressbees.
D2C brands typically use 3PLs until fulfilment volume justifies in-house infrastructure. The Delhivery-Ecom Express consolidation has reduced 3PL competition and increased pricing pressure on brands.
Dark Store
A retail location closed to walk-in customers that functions purely as a fulfilment hub for online and q-commerce orders. Stocked with fast-moving SKUs and located within 2–3 km of dense consumer clusters.
Q-commerce platforms operate networks of dark stores. A D2C brand's ability to get shelf space in dark stores in a city directly determines its q-commerce reach in that market.
MFCMicro-Fulfilment Centre
A small-format, high-density warehouse typically under 5,000 sq ft, positioned close to urban demand clusters to enable fast fulfilment. Flipkart has scaled to 1,000+ MFCs across India to power Flipkart Minutes.
The MFC build-out by Flipkart and Amazon signals a structural shift in ecommerce infrastructure toward near-instant fulfilment, which eventually raises consumer expectations for all D2C delivery.
Last-Mile Delivery
The final leg of the delivery journey, from the nearest hub or dark store to the customer's doorstep. Last-mile is the most expensive and logistically complex portion of fulfilment, typically 40–60% of total delivery cost.
Last-mile cost, delivery speed, and COD handling quality directly affect D2C return rates and customer satisfaction scores. Carrier selection by pincode is a frequently under-optimised lever.
Fulfilment Centre
A large-format warehouse where a brand's full SKU range is stored, orders are picked and packed, and inventory is managed before dispatch to 3PL carriers or dark stores. Distinct from a dark store in scale and function.
D2C brands typically begin with a single fulfilment centre and expand to regional FCs as volume grows and shipping time-to-delivery expectations tighten. FC location decisions directly affect speed and cost-per-delivery by region.