You have sold a few items from a box and made money on them. But has the whole purchase paid for itself yet? Those are different questions.
This fictional USD example shows how to check both. All results are before overhead, labour and tax.
Watch the example
Illustrated guide using actual tracker screens and fictional records. The steps and calculations are also explained below.
The numbers for one five-item lot
- Total landed purchase cost: $125.
- Customer payments after refunds: $155.
- Selling, shipping and return costs: $51.
- Purchase cost of items sold or written off: $100.
- Purchase cost still held in stock: $25.
Question 1: What have the completed results contributed?
$155 − $51 − $100 = $4 contribution.
This deducts the cost of stock already sold or written off. The remaining $25 is still in stock, so it is not deducted here yet.
Question 2: Has the whole purchase been recovered?
$155 − $51 − $125 = −$21 cash recovery balance — $21 still to recover.
There is $21 still to recover. That explains how the lot can show $4 contribution while its purchase has not yet paid for itself.
The remaining item is held at its original $25 purchase cost. That is not its predicted selling price, income or a promise it will sell. These are recorded lifetime results for this lot, not a bank balance or monthly accounts.

Use the same method in a spreadsheet
Give every item a lot identifier. Allocate the total landed purchase cost across those items; the allocations must add up exactly to the purchase. An equal split is a simple starting point, or use different costs where appropriate.
For each lot, sum customer receipts after refunds and deduct actual selling and return costs. Subtract the whole purchase cost to check recovery. Subtract only the cost sold or written off to calculate contribution. Keep unsold stock separate.
Record damaged stock as a write-off rather than inventing a sale. Include return costs and fee credits so they do not disappear from the lot's result.
Find it in the tracker
- Choose Add purchase lot and enter the total landed cost and item count.
- Use the equal split or Allocate costs to assign different item costs.
- Record each sale, return and stock write-off.
- Open Purchase lots → Lot results to compare contribution, remaining stock and cash recovered.
- Check the Overview charts for current lot recovery, then download a JSON backup.
See your lot results in one place
The Resale Lot & Returns Tracker brings those records together, including linked returns and resales. It is a one-time offline download for Windows desktop Chrome or Edge. You enter the figures and keep JSON backups.
Handling a return? Read How to track a returned item that sells again.