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Target CPA and cost per lead calculator.

The most you can pay for an enquiry, a qualified lead and a closed sale without going backwards. Built for businesses that sell off leads rather than a checkout.

Your numbers

What a won customer is worth on the first sale, before costs.
$
Revenue used in the calculation: $6,000.00 ex GST.
What is left after the direct cost of delivering the work: materials, labour, subcontractors, product cost.
%
Gross profit per sale: $2,700.00.
The share of raw enquiries worth a real conversation. Set this to 100% if you do not filter enquiries.
%
Your close rate. Take it from the CRM over at least six months, not from memory.
%
Overall, 12.0% of enquiries become customers.
+ Profit target and sales cost
The profit you want left on each sale after acquisition cost, as a share of ex-GST revenue.
%
Optional. Commission, quoting time, site visits — anything spent converting a lead that is not media spend. Deducted before the ceilings are worked out.
$
Break-even cost per enquiry
$324

Pay more than $324.00 for an enquiry and you are buying customers at a loss. Your target sits lower again.

Worth checking
Break-even ceilings
Per enquiryEvery raw enquiry, qualified or not
$324.00
Per qualified leadAfter you have filtered out the time-wasters
$810.00
Per won customerTotal acquisition cost per closed sale
$2,700.00
Target ceilings at 25% net margin
Target cost per enquirySet your bid strategy target here
$144.00
Target cost per qualified lead
$360.00
Target cost per customer
$1,200.00
What each stage is worth
Gross profit per saleRevenue ex GST multiplied by margin, less sales cost
$2,700.00
Enquiry to customer rateBoth funnel stages combined
12.0%
Profit from 100 enquiries
Cost per enquiryAd spendProfit
Estimate only This calculator returns an illustrative estimate based solely on the figures you enter. It is general information, not financial, accounting, tax or legal advice, and it does not take your circumstances into account. Verify the output independently against your own records and with a qualified adviser before acting on it. Read the full disclaimer.

How to read the result

A lead is not a sale, and the gap between the two is where most lead generation advertising quietly goes wrong. The only figure a bid strategy can act on is a cost per enquiry, but the only figure that matters to the business is a cost per customer. This calculator connects them.

The break-even cost per enquiry is your ceiling. It is the point where the gross profit from the customers those enquiries eventually produce exactly equals what you paid for them. The target figure is what you should actually bid to, because break-even means running a sales team for nothing.

The number the platform needs is the smallest one

Google Ads optimises toward the conversion you send it, which for most service businesses is a form fill or a call. That is the enquiry-level figure, and it is always the lowest of the three. Feeding the platform a cost per customer as a target CPA is a common and expensive mistake.

The formula

Max cost per enquiry = Gross profit per sale × Qualified rate × Close rate
Each funnel stage multiplies down: a customer worth $2,700 behind a 12% overall conversion rate makes an enquiry worth $324

Working it stage by stage makes the logic obvious. If a won customer produces $2,700 of gross profit and you close 30 percent of qualified leads, a qualified lead is worth $810. If 40 percent of enquiries become qualified leads, an enquiry is worth $324. Nothing more complicated than that.

What counts as gross margin

The direct cost of delivering the work, and nothing else. Materials, subcontractors, the labour hours booked to the job, product cost. Not rent, not admin salaries, not software, not your own time running the business. Those are fixed costs covered by total gross profit across all jobs.

If you want the ceiling to carry overheads as well, that is what the target net profit margin field does. Set it to the share of revenue you need to keep after acquisition, and the target ceilings drop accordingly.

Getting the close rate right

This is the input people guess, and guessing it wrong invalidates everything downstream. A close rate remembered rather than measured is almost always too high, because losses are forgettable and wins are not.

Pull it from the CRM across at least six months, and be strict about the denominator. If 200 enquiries arrived and 24 became customers, the overall rate is 12 percent, regardless of how many were judged unqualified along the way. Splitting that into an enquiry-to-qualified stage and a qualified-to-close stage is useful for diagnosing where the funnel leaks, but the two multiplied together must still equal the honest end-to-end number.

Paid leads close worse than referrals

A close rate calculated across all sources is flattered by referrals, repeat customers and word of mouth, who arrive warm and pre-sold. Paid search enquiries are colder and usually close at a materially lower rate. Segment by source before using the figure, or the ceiling you calculate will be too generous.

Setting this in Google Ads

The target cost per enquiry is what goes into a Target CPA bid strategy, or what you manage toward on Maximise Conversions. Three practical notes before you type it in.

  • Do not start at the target. A new campaign set to an aggressive Target CPA will simply not spend. Start on Maximise Conversions with no target, let it gather 30 or so conversions, then set a target close to what it is actually achieving and tighten from there.
  • Move in steps. Cutting a target CPA by 40 percent does not make the campaign 40 percent more efficient, it makes it stop. Twenty percent at a time, with two to three weeks between moves.
  • Watch lead quality as the target falls. Cheaper enquiries are often worse enquiries. If your qualified rate drops from 40 percent to 25 percent while the cost per enquiry falls 20 percent, you have gone backwards. That is the argument for sending qualified-lead or sale-stage data back into the platform through offline conversion imports.

A worked example

A commercial trades business in Sydney averages $6,600 including GST per job, at a 45 percent gross margin. Around 40 percent of enquiries are genuine prospects, and they close 30 percent of those.

  • Revenue ex GST: $6,600 ÷ 1.1 = $6,000
  • Gross profit per job: $6,000 × 45% = $2,700
  • Value of a qualified lead: $2,700 × 30% = $810
  • Value of an enquiry: $810 × 40% = $324

So $324 is the ceiling. To keep a 25 percent net margin, they need $1,500 of profit per job, leaving $1,200 to acquire a customer, which works back to $144 per enquiry.

At 100 enquiries a month that is $14,400 of media spend producing twelve customers and $32,400 of gross profit, for $18,000 of net profit. At the break-even figure of $324 the same hundred enquiries cost $32,400 and produce nothing. Figures are illustrative and returns vary by industry.

Four mistakes that break the ceiling

1. Using revenue instead of gross profit

A $6,000 job is not $6,000 of value. Bidding against revenue rather than margin is the fastest way to buy a full pipeline and an empty bank account.

2. Ignoring the qualification stage

If 60 percent of enquiries are never going to buy, an enquiry is worth 40 percent of what you thought. Businesses that skip this stage consistently set their target CPA more than twice as high as it should be.

3. Counting every form fill as a conversion

Newsletter signups, brochure downloads and contact-page visits are not enquiries. If they are firing as conversions, the cost per conversion in the platform is not comparable to the ceiling calculated here, and the bid strategy is optimising toward the wrong thing.

4. Forgetting the sales cost

Quoting, site visits, commission and the hours spent chasing a deal are real acquisition costs. If they are material, put them in the sales cost field. A business spending four hours quoting a job cannot treat the whole gross margin as available to buy the lead.

Frequently asked questions

How do I work out the maximum I should pay for a lead?+

Start with the gross profit a won customer produces, then multiply down through your funnel. If a customer is worth $2,700 in gross profit, you close 30 percent of qualified leads and 40 percent of enquiries are qualified, then an enquiry is worth $2,700 times 0.30 times 0.40, which is $324. That is your break-even. Your target should sit below it by whatever profit you want to keep.

What is the difference between target CPA and cost per lead?+

Cost per lead is what you actually paid for an enquiry. Target CPA is the figure you give a bid strategy to aim at. They only mean the same thing when the conversion you are counting is the enquiry itself. If your account counts newsletter signups or page views as conversions, the target CPA in Google Ads is measuring something different from your real cost per lead.

Should I use revenue or gross profit to calculate target CPA?+

Gross profit. Revenue includes the cost of delivering the work, which you never get to keep. A $6,000 job at a 45 percent margin gives you $2,700 to spend on acquisition, overheads and profit. Bidding against the $6,000 figure will produce a full pipeline and no money.

What should I set as my target CPA in Google Ads?+

Not the break-even figure, and not the target figure on day one. Start on Maximise Conversions with no target until the campaign has around 30 conversions, then set a target close to what it is already achieving and tighten by roughly 20 percent at a time, leaving two to three weeks between changes. Setting an aggressive target immediately usually stops the campaign spending altogether.

How do I account for lead quality when setting a target CPA?+

Use the enquiry-to-qualified rate in this calculator, and watch it as you tighten the target. Cheaper leads are frequently worse leads, so a falling cost per enquiry alongside a falling qualification rate is not an improvement. The durable fix is sending qualified-lead or closed-sale data back to the platform through offline conversion imports so bidding optimises toward outcomes rather than form fills.

Does GST affect the target cost per lead?+

It affects the starting figure. If you are registered for GST, the 10 percent you collect on a sale is remitted to the ATO and is not revenue, so the calculation should run on the ex-GST value. A $6,600 job including GST is $6,000 of revenue. Getting this wrong inflates every ceiling by 10 percent. Confirm your GST position with your accountant.

Should I include sales commission in the calculation?+

Yes, if it is material. Commission, quoting time, site visits and any other cost incurred converting a lead are part of acquisition cost, and they reduce the amount available for media spend. The sales cost field deducts them from gross profit before the ceilings are worked out.

My close rate varies a lot by month. What should I use?+

Take at least six months and use the blended figure, segmented by traffic source. Monthly close rates on low deal volume swing wildly for reasons that have nothing to do with marketing, and building a bid target on one good month is how accounts end up scaled into losses. If paid search closes materially worse than referrals, use the paid search number.

Important: please read before acting on these figures

This calculator is an educational estimating tool. It is not advice. The results are illustrative only and must not be relied upon as financial, accounting, taxation, investment, legal or professional advice of any kind. Nothing on this page takes into account your objectives, financial situation or particular needs.

The output is only as good as the inputs. Every figure returned is calculated solely from the numbers you enter. If those numbers are estimated, out of date, incomplete or incorrect, the result will be too. Paid Media Plus does not verify, and cannot verify, any figure you enter.

The model is deliberately simplified. Among other things, it does not account for:

  • fixed costs and overheads, which sit outside a gross margin calculation by design;
  • your specific GST registration status, input tax credits or any other tax treatment;
  • variation in deal size, margin or close rate between services, seasons and customer types;
  • sales cycle length, and the delay between spending on a lead and winning the sale;
  • repeat business, referrals generated by a customer, or any lifetime value beyond the first sale;
  • lead quality changes that follow a change in bidding, targeting or offer;
  • conversion tracking accuracy, duplicate enquiries, spam form fills and attribution differences;
  • unbilled work, scope creep, bad debts or jobs that are won but never paid.

Results are not a forecast, projection, guarantee or prediction of performance. No outcome is promised or implied. Advertising results vary by industry, offer, market conditions, competition and execution, and figures shown anywhere on this site are illustrative of well-optimised accounts rather than typical or expected results.

Verify independently. Before making any business, budgeting, bidding or investment decision, reconcile these figures against your own accounting records and obtain advice from a qualified accountant, tax agent or licensed financial adviser who understands your circumstances. If a figure produced here disagrees with your accounts, your accounts are right.

No warranty. This tool is provided on an "as is" and "as available" basis. To the maximum extent permitted by law, Paid Media Plus makes no representation or warranty, express or implied, as to the accuracy, completeness, reliability, currency or fitness for any purpose of this calculator or its output, and accepts no liability for any loss, damage or cost of any kind arising directly or indirectly from its use or from reliance on any figure it produces.

Nothing in this disclaimer excludes, restricts or modifies any guarantee, right or remedy you may have under the Australian Consumer Law or any other law that cannot lawfully be excluded. Where liability cannot be excluded, it is limited to the maximum extent permitted by law. Your use of this tool is also governed by our terms of use and privacy policy. All figures are in Australian dollars.

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