Ratio denominators
Four ratios do most of the interpretive work in the reports, and each divides by something different. That is the whole reason to keep them side by side: the same business can look healthy on one and poor on another, and the gap between them is usually the insight.
Margin and ROI describe profitability against two different bases — sales and cost — so a low-margin, fast-turning product can still out-earn a high-margin one. ACoS and TACoS describe advertising against two different bases — the sales ads drove and all sales — so the space between them tells you how much of your revenue is genuinely ad-dependent.
Margin
Net profit as a share of your total sales for this period.
ROI
Net profit as a multiple of what the goods cost you. Margin measures against sales, ROI against cost.
ACoS
What you spent on ads as a share of the sales they drove directly. Ads run at a loss once ACoS climbs past your margin.
TACoS
Ad spend as a share of all sales, ad-driven or not. Rising TACoS while sales grow means ads are carrying more of your growth.
Unlinked ad spend
Ad spend on ad items not linked to a product. It is still in your totals; link the item to a product to move it there.
Account-wide ACoS
This cut has no per-row link to your ad spend, so ACoS is shown for the whole account instead — the table's ACoS column is hidden here.
None of these is a target on its own. Compare each against your own history for the same products, not against a published benchmark for someone else's catalog.