| Line item | Amount | % of gross | % of net rev |
|---|
Illustrative composite of published 2025–26 benchmarks, generalized by category — not one company’s results. Gross-to-net waterfall; cost lines shown as % of net revenue, discount as markdown off list. Cells marked * are modeled where no category-level figure is published (health and food discount depth; beauty, health, and food returns cost). Full sources at [1.4].