Calculated Measures

However, here a few examples based on your data :

1. Total Actual Value Measure:

TotalActual = SUM('KPIData'[Actual])

1. Total Target Value Measure:

TotalTarget = SUM('KPIData'[Target])

Measures for "Number" Target Type

1. Number KPI Actual:

NumberActual =

CALCULATE(

    [TotalActual],

    'KPIData'[Target Type] = "Number"

)

1. Number KPI Target:

NumberTarget =

CALCULATE(

    [TotalTarget],

    'KPIData'[Target Type] = "Number"

)

1. Number KPI Achievement Percentage:

NumberAchievementPercentage =

DIVIDE([NumberActual], [NumberTarget])

Measures for "Percentage" Target Type

1. Percentage KPI Actual:

PercentageActual =

CALCULATE(

    [TotalActual],

    'KPIData'[Target Type] = "Percentage"

)

1. Percentage KPI Target:

PercentageTarget =

CALCULATE(

    [TotalTarget],

    'KPIData'[Target Type] = "Percentage"

)

1. Percentage KPI Achievement Percentage:

PercentageAchievementPercentage =

DIVIDE([PercentageActual], [PercentageTarget])

Dynamic Achievement Percentage:

KPI_AchievementPercentage =

SWITCH(

    TRUE(),

    MAX('KPIData'[Target Type]) = "Number", DIVIDE([NumberActual], [NumberTarget]),

    MAX('KPIData'[Target Type]) = "Percentage", DIVIDE([PercentageActual], [PercentageTarget])

)

1. Dynamic Actual Value:

KPI_ActualValue =

SWITCH(

    TRUE(),

    MAX('KPIData'[Target Type]) = "Number", [NumberActual],

    MAX('KPIData'[Target Type]) = "Percentage", [PercentageActual]

)

1. Dynamic Target Value:

KPI_TargetValue =

SWITCH(

    TRUE(),

    MAX('KPIData'[Target Type]) = "Number", [NumberTarget],

    MAX('KPIData'[Target Type]) = "Percentage", [PercentageTarget]

)