# Fictional example output

| Product | Net revenue | Contribution before ads | Ads | Contribution after ads | Net-revenue ROAS | Contribution break-even ROAS |
| --- | ---: | ---: | ---: | ---: | ---: | ---: |
| sku-a | $8,500 | $3,500 | $2,000 | $1,500 | 4.25 | 2.4286 |
| sku-b | $5,000 | $1,250 | $1,500 | −$250 | 3.3333 | 4.00 |
| Total | $13,500 | $4,750 | $3,500 | $1,250 | 3.8571 | 2.8421 |

sku-b's gross ROAS is 6,000/1,500 = 4.00, but the settled discounts/refunds and variable costs leave −$250 after advertising. Gross return is not profit.

For sku-a, net revenue is 10,000−1,000−500 = 8,500; pre-ad contribution is 8,500−4,000−800−200 = 3,500. Net-revenue break-even ROAS is 8,500/3,500, under these cost semantics. This is variable contribution, not company net profit, and assumes the observed cost mix rather than marginal scalability.

Review sku-b's returns, cost allocation and offer economics before proposing budget cuts or price changes. No product, price, or campaign changes applied.