The number most owners miss
ROAS (revenue ÷ spend) is the number ad platforms show you because it flatters them. The number that pays your bills is contribution: revenue × gross margin − spend. A campaign with 300% ROAS loses money at a 30% margin (£3 revenue per £1 spent → 90p gross profit per £1 spent). The calculator shows both, and the break-even ROAS your margin implies.
Gross margin here means what is left after the direct cost of delivering the work — materials, treatment stock, subcontractors, direct labour — before overheads. If you have never calculated it, an honest estimate beats ignoring it.