@Nanda/ Loed , thank you for quick response. Expected result I can see on report 
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@ Loed, small change in logic
1. KPI1 - COUNT with exception aggregation SUM reference characteristic is Confirmation
2. KPI2 - Qty/ KPI1(Standard Aggregation)
3. KPI3 - insert KF_1 with exception aggregation SUM reference characteristic is Order
Find the attached screenshot for reference
It would be good if some one can explains how its works at backend and also helps others .
Regards,
Praveen Jelli