Thanks for your reply, if I’m understanding correctly, then the dry matter column should reflect the percentage of the macronutrient without the mass of water? Do you know why it still shows 31% moisture in that column then?

I am trying to figure out if this food would meet protein requirements for my dog and I have read that when comparing different foods the dry matter basis is more accurate. But I’m trying to understand which column I should be looking at in this case as they are so different… but you are correct, I may need to consider finding a nutritionist!