Return on Ad Spend Calculator — illustrative example INPUT Campaign spend USD 800; attributed revenue USD 2,400; same reporting window; revenue figure excludes refunds. RESULT ROAS: 2,400 ÷ 800 = 3.0×, or 300%. State the attribution window and exclusions. Product costs and operating expenses are not deducted. REVIEW Return on ad spend uses attributed revenue divided by advertising spend. It does not measure net profit, and results depend on the attribution window and treatment of refunds. This is a teaching example, not a live execution record.