diff --git a/database/migrations/2026_01_01_000004_add_cost_amount_to_product_prices.php b/database/migrations/2026_01_01_000004_add_cost_amount_to_product_prices.php
new file mode 100644
index 0000000..b13138d
--- /dev/null
+++ b/database/migrations/2026_01_01_000004_add_cost_amount_to_product_prices.php
@@ -0,0 +1,36 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+/**
+ * Cost basis (COGS) per unit sold at a price: what it costs us to deliver one
+ * unit — manufacturing, shipping, a content license or royalty. For a recurring
+ * price it is the cost per billing period. Lets the shop report gross margin and
+ * net MRR (revenue − cost) instead of top-line only. Integer cents; 0 = no cost.
+ */
+return new class extends Migration
+{
+    public function up(): void
+    {
+        $table = config('shop.tables.product_prices', 'product_prices');
+
+        if (Schema::hasTable($table) && ! Schema::hasColumn($table, 'cost_amount')) {
+            Schema::table($table, function (Blueprint $t) {
+                $t->integer('cost_amount')->default(0)->after('sale_unit_amount');
+            });
+        }
+    }
+
+    public function down(): void
+    {
+        $table = config('shop.tables.product_prices', 'product_prices');
+
+        if (Schema::hasColumn($table, 'cost_amount')) {
+            Schema::table($table, function (Blueprint $t) {
+                $t->dropColumn('cost_amount');
+            });
+        }
+    }
+};
diff --git a/src/Facades/Shop.php b/src/Facades/Shop.php
index 989828a..735bef0 100644
--- a/src/Facades/Shop.php
+++ b/src/Facades/Shop.php
@@ -58,6 +58,7 @@ use Illuminate\Support\Facades\Facade;
  * @method static array subscriberStatuses()
  * @method static int activeSubscribers()
  * @method static int mrr()
+ * @method static int netMrr()
  * @method static \Illuminate\Support\Collection mrrByProduct()
  * @method static array subscriptionMetrics()
  *
diff --git a/src/Models/ProductPrice.php b/src/Models/ProductPrice.php
index 1118314..06b06d1 100644
--- a/src/Models/ProductPrice.php
+++ b/src/Models/ProductPrice.php
@@ -59,6 +59,7 @@ class ProductPrice extends Model implements Cartable
         'currency',
         'unit_amount',
         'sale_unit_amount',
+        'cost_amount',
         'is_default',
         'active',
         'billing_scheme',
@@ -77,6 +78,7 @@ class ProductPrice extends Model implements Cartable
         'meta' => 'object',
         'unit_amount' => 'float',
         'sale_unit_amount' => 'float',
+        'cost_amount' => 'float',
         'interval_count' => 'integer',
         'trial_period_days' => 'integer',
     ];
diff --git a/src/Services/ShopService.php b/src/Services/ShopService.php
index e10cf31..7b9f1e3 100644
--- a/src/Services/ShopService.php
+++ b/src/Services/ShopService.php
@@ -608,6 +608,7 @@ class ShopService
             ->keyBy('stripe_price_id');
 
         $mrr = 0.0;
+        $cogs = 0.0;
         $byProduct = [];
         $unpricedItems = 0;
 
@@ -621,7 +622,8 @@ class ShopService
                     continue;
                 }
 
-                $monthly = $this->priceMonthlyAmount($price, (int) ($item->quantity ?? 1));
+                $quantity = (int) ($item->quantity ?? 1);
+                $monthly = $this->priceMonthlyAmount($price, $quantity);
 
                 if ($monthly === null) {
                     // Price resolved but is not recurring (a one-time price on a
@@ -630,6 +632,7 @@ class ShopService
                 }
 
                 $mrr += $monthly;
+                $cogs += $this->priceMonthlyCost($price, $quantity) ?? 0;
                 $slug = $this->priceProductSlug($price)
                     ?? $this->subscriptionProductSlug($subscription)
                     ?? 'unknown';
@@ -642,28 +645,60 @@ class ShopService
         return [
             'subscribers' => $subscriptions->count(),
             'mrr' => (int) round($mrr),
+            'cogs' => (int) round($cogs),
+            'net_mrr' => (int) round($mrr - $cogs),
             'by_product' => array_map(static fn ($cents) => (int) round($cents), $byProduct),
             'unpriced_items' => $unpricedItems,
         ];
     }
 
     /**
-     * Normalize a recurring price to a monthly amount in cents for `$quantity`
-     * units. Returns null for a non-recurring (one-time) price, which carries
-     * no MRR. Weekly and daily use the Gregorian average-days-per-month
-     * constant so they line up with Cashier/Stripe's MRR normalization.
+     * Net Monthly Recurring Revenue in cents: {@see mrr()} minus the recurring
+     * cost of goods (each active price's `cost_amount`, interval-normalized).
+     * This is MRR after license/COGS — the recurring contribution margin.
+     */
+    public function netMrr(): int
+    {
+        return $this->subscriptionMetrics()['net_mrr'];
+    }
+
+    /**
+     * Normalize a recurring price's `unit_amount` to a monthly run-rate in cents
+     * for `$quantity` units. Null for a non-recurring (one-time) price.
      */
     protected function priceMonthlyAmount(ProductPrice $price, int $quantity = 1): ?int
+    {
+        return $this->monthlyForPrice($price, (float) $price->unit_amount, $quantity);
+    }
+
+    /**
+     * Normalize a recurring price's `cost_amount` (COGS — license/shipping/etc.)
+     * to a monthly figure in cents for `$quantity` units. Null when the price is
+     * one-time; 0 when it carries no cost basis.
+     */
+    protected function priceMonthlyCost(ProductPrice $price, int $quantity = 1): ?int
+    {
+        return $this->monthlyForPrice($price, (float) ($price->cost_amount ?? 0), $quantity);
+    }
+
+    /**
+     * Shared interval normalization: turn `$amountCents` charged/incurred once
+     * per the price's billing period into a monthly run-rate for `$quantity`
+     * units. Weekly and daily use the Gregorian average-days-per-month constant
+     * so they line up with Cashier/Stripe's MRR normalization. Returns null for
+     * a non-recurring (one-time) price.
+     */
+    protected function monthlyForPrice(ProductPrice $price, float $amountCents, int $quantity = 1): ?int
     {
         $interval = $price->interval instanceof RecurringInterval
             ? $price->interval->value
             : (is_string($price->interval) ? $price->interval : null);
 
         if ($interval === null) {
-            return null; // one-time price — not recurring revenue
+            return null; // one-time price — not recurring
         }
 
-        $amount = (float) $price->unit_amount * max(1, $quantity);
+        $amount = $amountCents * max(1, $quantity);
         $count = max(1, (int) ($price->interval_count ?: 1));
         $daysPerMonth = 30.436875; // Gregorian average month length
 
diff --git a/tests/Feature/Subscriptions/MrrMetricsTest.php b/tests/Feature/Subscriptions/MrrMetricsTest.php
index 398a1b9..fd6ba34 100644
--- a/tests/Feature/Subscriptions/MrrMetricsTest.php
+++ b/tests/Feature/Subscriptions/MrrMetricsTest.php
@@ -46,7 +46,7 @@ class MrrMetricsTest extends TestCase
         ]);
     }
 
-    private function price(Product $product, string $stripePrice, int $unitAmount, RecurringInterval|string|null $interval, int $intervalCount = 1): ProductPrice
+    private function price(Product $product, string $stripePrice, int $unitAmount, RecurringInterval|string|null $interval, int $intervalCount = 1, int $costAmount = 0): ProductPrice
     {
         return ProductPrice::create([
             'purchasable_type' => Product::class,
@@ -55,6 +55,7 @@ class MrrMetricsTest extends TestCase
             'type' => $interval === null ? PriceType::ONE_TIME : PriceType::RECURRING,
             'currency' => 'EUR',
             'unit_amount' => $unitAmount,
+            'cost_amount' => $costAmount,
             'is_default' => true,
             'active' => true,
             'interval' => $interval,
@@ -140,6 +141,29 @@ class MrrMetricsTest extends TestCase
         $this->assertSame(2, $metrics['subscribers']);
     }
 
+    #[Test]
+    public function it_computes_net_mrr_after_cost_of_goods(): void
+    {
+        $seat = $this->product('Full Seat');
+        // €25.50/mo, with a €15.00/mo license cost basis (COGS).
+        $this->price($seat, 'price_seat', 2550, RecurringInterval::MONTH, 1, 1500);
+        // €135/yr, with a €12/yr cost (→ €1/mo after ÷12).
+        $this->price($seat, 'price_year', 13500, RecurringInterval::YEAR, 1, 1200);
+
+        $this->subscription($seat, 'active', 'price_seat');
+        $this->subscription($seat, 'active', 'price_seat');
+        $this->subscription($seat, 'active', 'price_year');
+
+        $m = Shop::subscriptionMetrics();
+
+        $expectedMrr = 2 * 2550 + (int) round(13500 / 12);
+        $expectedCogs = 2 * 1500 + (int) round(1200 / 12);
+        $this->assertSame($expectedMrr, $m['mrr']);
+        $this->assertSame($expectedCogs, $m['cogs']);
+        $this->assertSame($expectedMrr - $expectedCogs, $m['net_mrr']);
+        $this->assertSame($expectedMrr - $expectedCogs, Shop::netMrr());
+    }
+
     #[Test]
     public function it_splits_mrr_by_product(): void
     {