ROAS, ROMI and DRR Calculator 2026

Formula ROAS, ROMI and DRR - three metrics from just numbers

Performance marketers are confused by three metrics that actually are calculated from two numbers: advertising revenue and advertising expenses. ROAS is a multiplier. ROMI is the return percentage. DRR is the share advertising in revenue. All three are taken from the same pair of numbers and describe one and the same phenomenon, just in different units.

ROAS (Return on Ad Spend) = revenue ÷ spend. Revenue 520,000 ₽, expense 110,000 ₽, ROAS = 4.73x. Reading as “for every ruble of advertising, 4.73 rubles of revenue are returned.” This the language of media buyers and CMOs.

ROMI (Return on Marketing Investment) = (revenue − spend) ÷ spend × 100. Same calculation: (520,000 − 110,000) ÷ 110,000 × 100 = 372.7%. Reads like “investment in advertising has given 372.7% return." This is the language of financiers and reports for the board. directors.

DRR (Share of advertising expenses) = spend ÷ revenue × 100. Same numbers: 110,000 ÷ 520,000 × 100 = 21.2%. It reads as “advertising at 21.2% of revenue.” This is an RF analogue international ACoS, the favorite metric of finder and small owner business.

The question “ROAS is better than ROMI or DRR” is meaningless. These are not different metrics, this is the same calculation in three coordinate systems - how to say "weight in kilograms" or "weight in pounds." The difference is who is more comfortable in count in your head.

ROAS, ROMI or DRR - what to use in the Russian Federation 2026

In Russian performance, the practice in 2026 is as follows: on daily team planning meetings sound ROAS and DRR, ROMI remains for quarterly reports and presentations to investors. This is due to the fact that ROAS is the most short and clear (“4.7x” vs. “372.7%”), and DRR is convenient business owner - “advertising consumed 21% of revenue” is read instantly.

When to use each metric:

• ROAS — optimization of advertising campaigns, reports for CMO and media buyers, conversations with the agency, media plan KPIs. Convenient compare channels with each other: Yandex Direct gives 5x, VK Ads - 3.2x.
• DRR- financial planning, conversation with owner and financial director. It is convenient to summarize in P&L: “advertising expenses 18% of revenue” immediately appear in the EBITDA line.
• ROMI — annual reporting, pitch decks for investors, calculation of the payback of large marketing projects such as a launch brand or collaboration.

Where every metric distorts the picture. ROAS does not take into account margin - ROAS 5x with a margin of 20% sounds triumphant, but this is a break-even, zero profit. ROMI looks huge (“370%”), although in fact it is the same the formula is the same as ROAS 4.7x - large percentages create a false impression result. DRR does not distinguish between channels based on traffic quality: 20% DRR per cold brand and 20% on hot search are completely different situations, but in the P&L line they are glued together into one.

ROAS benchmarks for Russian niches 2026

The numbers below are my working range by niche: a reference point for comparison, not the industry standard or the “correct” ROAS. Always your number compare first of all with break-even ROAS, calculated under your own margin, and only then - with this range.

The main observation from the table: ROAS 4x in e-com clothing is the norm, in FMCG is a loss, in B2B SaaS it is an excellent result. Explanation - in margin. E-com clothing operates with a margin of 35-45%, this break-even business ROAS is about 2.5-3x, and 4x gives normal profit. FMCG lives on a margin of 15-25%, break-even there is 4-6x, and ROAS 4x means that advertising has gone negative. B2B SaaS calculates by LTV, not by one-time order: with an LTV of 18-24 months, ROAS 4.5x on the first transaction is strong result, because the real payback is spread over a year forward.

ROAS 4x is not a success number. This is a number in someone's report that they won't remember tomorrow. The success figure is break-even ROAS, calculated under your margin, and the delta from it.

Break-even point - break-even ROAS - the main figure that everyone forget

Break-even ROAS is the minimum ROAS at which advertising pays off cost of goods. The formula is simple: 100 ÷ margin%. With a margin of 25% break-even = 4x, with a margin of 50% - 2x, with a margin of 10% - 10x. Everything that above the break-even goes into profit, everything below eats it up.

Full calculator with presets for margin and segments - in break-even ROAS calculator. Here is a short case. E-com clothing, margin 35%, break-even ROAS = 100 ÷ 35 = 2.86x. Actual ROAS 4x. Delta 1.14x goes to profit: out of 520,000 ₽ revenue, about 60,000 ₽ become net profit after deduction of cost and media budget. Sounds like “normal ROAS”, according to in fact - minimal profit, any drop in traffic by 15% and all the model goes to zero.

Therefore, in a performance team that works for results, not reporting, two numbers hang on the wall: current ROAS and break-even ROAS. All budget decisions are made relative to the second numbers, not relative to the market median.

5 mistakes when calculating ROAS

1. Calculated based on revenue including VAT. In the advertising office systems and in CRM, revenue comes from VAT. Real revenue for business - excluding VAT, minus 16.67% of the amount including VAT. ROAS, calculated on gross revenue, is overstated by this 16.67%. The campaign, which the report gives ROAS 4.2x, in fact it gives 3.5x - and this is already close to break-even in e-com clothes.
2. Using revenue instead of gross profit.ROAS on revenue ignores cost. ROAS 5x at 20% margin = zero profits because 80% of the revenue goes to COGS, and the remaining 20% eats advertising spread. More correct in FMCG and low-margin niches, consider ROAS on gross profit, and not on revenue, then The picture matches the P&L.
3. Returns and cancellations are not deducted. In e-com clothing returns 25-40%, in shoes up to 50%. The Cabinet calculates ROAS based on a confirmed order, not a purchased one. Real redeemed ROAS is 25-40% lower than what the advertising interface shows systems.
4. Attribution is mixed.Last-click in Yandex account and data-driven in Metrica they give different results for the same campaign ROAS - the difference can be 2-3 times in cold channels. If the report is made according to one model, optimization according to another, and in P&L the third one hits - the team works on different versions of reality.
5. ROAS is calculated on a short sample. ROAS in 3-5 days on a small budget - this is noise, not a signal. On volume up to 100 conversions, any accident looks like a trend. Solutions for optimize for at least 30 conversions, even better - for 100, otherwise, they often abruptly cut off a good campaign that catches an unsuccessful one week.

ROAS vs CPA - when to use what

ROAS and CPA - these are two metrics performance, between which there is a constant debate about “what is more important”. The correct answer is: it depends on the type of product.

E-com and FMCG. What is important here is the revenue from the order, not the order itself fact of order. One client can buy a T-shirt for 1,500 ₽, the second - a set of bed linen for 12,000 RUB. They have the same CPA, ROAS - 8 times different. In such businesses they optimize by ROAS because the target metric is money, not pieces.

Lead-gen and B2B. Between an application and money in B2B 30-90 days pass, revenue is not attributed to the campaign instantly. Therefore, the performance metric in B2B is cost per lead (CPA or CPL), and ROAS is calculated quarterly based on closed transactions. Chasing ROAS in B2B over a short distance is self-deception.

Services with different average transaction values. Clinics, repairs, tutors - both at the same time. CPA controls whether it is more expensive leads are attracted, ROAS controls whether they are converted into payments. A drop in ROAS with a stable CPA is a sign that the sales department has become worse close, advertising has nothing to do with it.

How to improve ROAS — three levers

ROAS = revenue ÷ spend. There are three levers for this formula: average check, landing page conversion, audience quality. All other "chips" - derivatives from them.

Lever 1: average check (AOV) through cross-sell. Every +10% to the average check with the same spend gives +10% to ROAS. Methods: upsales in the card (“they take this product with this product”), bundles (set cheaper), free shipping from a certain amount, minimum order. The cheapest lever because it does not require budget growth.

Lever 2: landing page conversion.Landing page with conversion 4% versus 2% is ROAS × 2 with the same traffic and average check. From experience - the biggest improvement comes from page acceleration (LCP < 2.5 c), correct CTA hierarchy, simplification of the order form. Detailed analysis - in the article "Landing Page 2026".

Lever 3: Audience quality. The basic mistake is to do look-alike for all customers. The right approach is to do LAL by top 10-20% of clients by LTV. The audience becomes 3-5 times smaller, but the ROAS is on it grows 1.5-2 times due to the fact that Yandex/VK are trained on signal from the best, not from the average buyer.

Frequently asked questions

Six questions that regularly come in personal messages from owners and marketers about ROAS, ROMI and DRR - short answers without filler.