Break-even ROAS
Roughly one divided by gross margin. Above it you make money; below it you do not. It converts every ROAS figure from an opinion into a verdict.
Maximum CPA
Gross profit per order. That is the most a customer may cost before the sale stops being worth having. It translates directly into a bidding target.
Why accounts lack them
Because they require the client’s numbers, and asking for them invites the answer "the maths does not work". Easier to quote an industry benchmark.