Margins, break-even & unit economics · Core
Gross merchandise value
Also called: GMV
ELI5
Total value of transactions processed or sold through a platform before specified deductions.
Used in conversation
“The team needs one controlled copy of gross merchandise value, with an owner and date.”
Pitch context
You will see “Gross merchandise value” in financial models, budgets, board packs and investor materials when the discussion reaches margins, break-even & unit economics.
Why it matters: In margins, break-even & unit economics, different calculation boundaries, periods or accounting treatments can change the number and the decision.
Caution
Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.
Sources & evidence · 4
Direct term-level sources and supporting source families.
- U.S. Small Business Administration — Break-even pointDirect source · primary · checked 2026-08-16
- IFRS Foundation — IFRS GlossaryDirect source · primary · checked 2026-08-16
- Financial Accounting Standards Board — FASB Accounting Standards CodificationSupporting source family · primary · checked 2026-08-16
- U.S. Securities and Exchange Commission — Non-GAAP Financial Measures — Compliance and Disclosure InterpretationsSupporting source family · primary · checked 2026-08-16