Return on Investment

ROI

Beginner Level Global Corporate Finance 3 views

Definition

A performance measure used to evaluate the efficiency of an investment, calculated as (Gain - Cost) / Cost × 100.

Detailed Explanation

ROI is expressed as a percentage and helps compare different investments. Higher ROI indicates better investment efficiency. It doesn't account for time, so annualized ROI is often used.

Example

Investing ₹1 lakh and receiving ₹1.5 lakh back gives an ROI of 50%.

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