Filter restricts whole Query result where as RKF restricts only selected KF. for Example: Lets assume we have ‘company code’ in filter and it is restricted by ‘0040’.Query output will be for only ‘0040’. if u restrict a KF with ‘0040’ in RKF, then only that KF data will be restricted by ‘0040’. Restricted key figures are (basic) key figures of the InfoProvider that are restricted (filtered) by one or more characteristic selections. Unlike a filter, whose restrictions are valid for the entire query. For a restricted key figure, only the key figure in question is restricted to its allocated characteristic value or characteristic value interval. Scenarios such as comparing a particular key figure for various time segments, or plan/actual comparison for a key figure if the plan data is stored using a particular characteristic, can be realized using restricted key figures.