What is CPA in advertising? Definition, formula and maximum CPA calculation

CPA tells you how much it costs to acquire each paying customer through ads. But the number only matters when compared against your profit per sale.

Calculate my CPA

CPA formula

Cost Per Acquisition

CPA = Ad Spend ÷ Number of sales

Example: $500 spend ÷ 25 sales = $20 CPA

Maximum allowable CPA

Knowing your CPA is useless without knowing the maximum you can afford. The maximum CPA is the point at which each sale breaks even — the cost to acquire equals the profit from the sale.

Maximum CPA (break-even)

Max CPA = Average order value × Gross margin

Example: $60 AOV × 35% margin = $21 maximum CPA

If your CPA is above the maximum, each ad-acquired customer costs you money. Your target CPA should be below the maximum — how much below depends on your ROI target.

Target CPA for your ROI goal

Target CPA = Max CPA ÷ (1 + desired ROI)

For $21 max CPA and 30% ROI target: $21 ÷ 1.3 = $16.15 target CPA

Frequently asked questions