Dry kibble is usually correct. It depends on the moisture content in food. However keep in mind, most companies list MINIMUM levels of fat %, not maximum. So even though it may say 15% fat minimum... that means that is the lowest it will be. It COULD vary and go up to 20% etc. Best to ask the company what their dry matter basis % is and they should be able to tell you.
https://www.pawdiet.com/articles/dry...-for-pet-food/
This explains it best and also has a calculator.
So as an example:
https://www.chewy.com/wellness-chick...rrots/dp/34384
This canned food shows 4%
minimum crude fat. Once converted to dry matter basis, it is actually 22.22% fat (but COULD be higher).
Hopefully this helps. It's confusing.