CM1
Contribution margin 1
CM1 is NGR minus the variable costs of serving players, such as payment processing, game provider fees and platform fees.
Formula
CM1 = NGR − variable costs
Example
NGR €105,000 and variable costs €21,000: CM1 is €84,000. (invented numbers)
In IBO
CM1 is the third step of the B2C profit ladder; the Variable level of the P&L builds it.
Last reviewed 30 Oct 2026.