What the indicator means
Cost coverage compares the sales SKUs in scope with usable matching cost rows. It helps separate supported profitability signals from areas that need better source evidence.
What it does not mean
Coverage is not a financial result. A high percentage does not prove every cost is current, and a low percentage does not make revenue or inventory observations disappear.
A practical next action
Use the missing-SKU information to improve the cost export, then rerun the authenticated validation before committing an analysis.