Paid ads funnel: CPM, CTR, CVR -> CPC, CPA, ROAS (with profit)

A practical guide to the paid ads funnel: how CPM, CTR, and CVR drive CPC, CPA, ROAS, and profit - with formulas and common pitfalls.

Updated 2026-01-23

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Why a funnel view helps

Ads performance often looks confusing because metrics overlap. A simple funnel makes the levers clear: CPM determines how much you pay for exposure, CTR converts exposure into visits, CVR converts visits into orders, and AOV plus margin determine whether ads are profitable.

Core formulas (quick reference)

  • Clicks per 1,000 impressions = 1000 * CTR.
  • CPC = CPM / (1000 * CTR).
  • CPA = CPC / CVR.
  • ROAS = revenue / ad spend.
  • Contribution margin = gross margin - fees - shipping - returns (simplified).
  • Break-even ROAS = 1 / contribution margin.
  • Break-even CPA = AOV * contribution margin.

How to diagnose issues

If this is bad...Look at...Typical fixes
High CPCCPM and CTRImprove creative fit, targeting, placements; reduce CPM; lift CTR.
High CPACPC and CVRFix landing page and offer; improve intent; reduce friction; better audience.
ROAS looks okay but profit is negativeContribution margin and returns/feesUse margin-aware targets; exclude low-margin products; reduce returns; increase AOV.
Great short-term ROAS but growth stallsAttribution and incrementalityTest holdouts; avoid over-crediting retargeting; invest in prospecting.

Common pitfalls

  • Attribution windows differ across platforms; compare apples-to-apples.
  • Revenue-based ROAS can hide low margins and high returns.
  • Optimizing CTR can decrease intent and lower CVR.
  • Retargeting often looks great in ROAS but can be incremental only partly.

Best practice targets

  • Start with contribution margin to compute break-even ROAS and break-even CPA.
  • Set different targets by channel (volatility and intent differ).
  • Revisit targets when margin, fees, or return rates change.

FAQ

Is break-even ROAS the same as target ROAS-
No. Break-even ROAS only covers variable economics. Target ROAS should be higher to cover fixed costs and desired profit.

More in paid ads

Creative + landing page playbook: diagnose CTR/CVR, then set break-even targets
Paid ads measurement hub: ROAS, MER, marginal ROAS, and incrementality