Able to conclude our issue with SAP Support help.
Below are the steps I followed,
1)APF message (1): 5103 - Wrong definition in analytical content configuration - Ignore this waning
2) Maintain Cost Element Group (hierarchy) KAH3
3) Login http://hostname:8000/sap/bc/ui5_ui5/sap/arsrvc_upb_admn/main.html ?sap-client=800&scope=CONF & CUST
4)Open Margin Analysis app and update below
Open Tile :
Parameters : SAPClient=800&CostElementHierarchy=Z_CEGRV&CostElmntHierDrctCostName=DIRECT&CostElmntHierIndrctCostName=INDIRECT&CostElmntHierRevnName=REVENUE
On Target Mapping