什麼是 ROI？如何計算年化報酬率與回本期？
投資報酬率（Return on Investment, 簡稱 ROI）是衡量投資獲利能力最核心的指標，計算公式為：ROI = (淨利潤 ÷ 總投資成本) × 100%。然而單純的 ROI 忽略了時間成本，因此結合「年化報酬率 (CAGR)」與「回本期 (Payback Period)」能更精準評估跨年期投資專案的實際回報效率。
Understanding ROI & Annualized Returns. ROI measures the direct profitability of an investment relative to its cost. Factoring in time with Annualized ROI (CAGR) and Payback Period allows investors and businesses to compare different financial assets or business ventures on an equal footing.