Offline sales ROAS: connect leads to purchases

Start with a reconciliation table

Maintain an internal lead or opportunity identifier, acquisition date, sale date, eligible revenue, currency, sale status, and the campaign reference you are authorized to retain. Keep personal customer details out of a public report. Record unmatched sales separately rather than assigning them to the campaign that looks most plausible.

Use a mature acquisition cohort

Illustrative example: a campaign spends $1,500 and acquires 30 leads during one month. Five of those leads later complete purchases worth $600 each. Matched revenue is 5 × $600 = $3,000, and cohort ROAS is $3,000 / $1,500 = 2×. This uses sales from the original leads, even if they close in a later month.

A calendar-month sales report may show a different answer because it includes older leads and excludes newer leads that have not closed. Label the view clearly. Do not combine cohort revenue with an unrelated month's spend.

Understand what an import does

Google Ads documents an offline conversion setup using click identifiers. Follow the current platform requirements for the method you choose. Your CRM definitions and reconciliation still matter: an import cannot repair duplicated deals, incorrect values, or a missing match in the underlying records.

Check changes after the sale

Document how cancellations, partial payments, refunds, and currency conversions affect eligible revenue. Preserve an audit trail between the reported value and the business record. A contract amount, cash collected, and accounting revenue need not be interchangeable.

Before expanding spend, compare customer contribution and collection timing with acquisition costs. A positive revenue ratio alone does not show whether the sales process has paid for itself.

Examples are illustrative, not client results or benchmarks. The calculations use the inputs shown; real-world decisions depend on your records and assumptions. Report a correction.