Summary functions let you use grouping values in custom summary formulas for summary, matrix, and joined reports. This only available for summary, matrix, and joined reports. There are two summary functions: PARENTGROUPVAL and PREVGROUPVAL
A custom summary formula offers you the ability to calculate additional totals based on the numeric fields available in the report, including the record count. Like bucket fields, custom summary formula fields created in a report will only be available in that report; they will not affect any other reports and database, and you cannot use or refer them to other reports.
Do not confuse custom summary formulas in reports with custom formula fields in objects; they are totally different things and are not related at all, although both have formulas.
A summary formula can't reference another summary formula. Nor can a summary formula reference a row-level formula.
You can’t group report data by summary formula columns.
You can’t filter report data by summary formula columns.
You can’t reorder summary formula columns.
https://help.salesforce.com/articleView?id=reports_csf_tips.htm&type=5
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