replace measure item on matrix

Hi erihsehc,

In excel, when the result is gotten based on rows. In Power BI, the calculation is based on column, so you need to type the original sample table below.

sample table
Then, create a new table using the formula below.

Table = SUMMARIZE(Table1,Table1[item],"Sum of amt",SUM(Table1[amt]))

Finally, get the right result by creating another new table based on the new table above.

result = 
UNION (
    'Table' ,
    ROW (
        "item", "3.GP%",
        "Sum of amt", DIVIDE (
            CALCULATE (
                MAX ( 'Table'[sum of amt] ),
                FILTER ( 'Table', 'Table'[item] = "2.GP" )
            ),
            CALCULATE (
                MAX ( 'Table'[sum of amt] ),
                FILTER ( 'Table', 'Table'[item] = "1.sales" )
            )
        )
    ),
    ROW (
        "item", "6.PAT%",
        "Sum of amt", DIVIDE (
            (
                CALCULATE (
                    MAX ( 'Table'[Sum of amt] ),
                    FILTER ( 'Table', 'Table'[item] = "1.sales" )
                )
                    - CALCULATE (
                        MAX ( 'Table'[Sum of amt] ),
                        FILTER ( 'Table', 'Table'[item] = "5.Cost" )
                    )
            ),
            CALCULATE (
                MAX ( 'Table'[Sum of amt] ),
                FILTER ( 'Table', 'Table'[item] = "1.sales" )
            )
        )
    )
)

expected result

Please download the attachment to check more details.

Best Regards,
Angelia