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ROI Meaning and Formula | HSC Accounts Board Papers (2014-2025)

ROI Meaning and HSC Accounts Board Papers Collection

Return on Investment (ROI)

ROI : This ratio measures the relationship between profit before interest, tax and dividend and capital invested or Capital employed. It is expressed in percentage. The following formula is used to find the ROI.

ROI Formula

Here, capital employed refers to equity share capital, preference share capital, reserves and surplus, debenture capital and long term loans. Thus, it is the total amount employed/invested in the business.

HSC Board Accounts Question Papers & Solutions

Review previous years' papers to understand the exam pattern. Attempt the papers first before checking the solutions.