Return on Investment (ROI) is the benefit to an investor resulting from an investment of some resource. A high ROI means the investment's gains compare favorably to its cost. As a performance measure, ROI is used to evaluate the efficiency of an investment or to compare the efficiencies of several different investments
return on investment = Net income / Investment
Where:
Net income = gross profit − expenses.
investment = stock + market outstanding + claims.
Reference:
https://en.wikipedia.org/wiki/Return_on_investment