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@cam-2793 wrote
 so sold price+ shipping cost - ( ebay fees + shipping charge + item cost) ≥ 0.00. Unless you want to run at a loss.

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Should be sold price+ shipping charge  - ( ebay fees + shipping cost + item cost) ≥ 0.00.

The spreadsheet looks ok. I'm not sure how to factor in exchange rate as it is constantly changing. Do eBay charge to exchange currency for you or is that the international fee?

Remember that eBay given data to ATO as well so if eBay income is above a certain amount and no longer qualifies as hobby, you will need to declare on you income tax return.