ROIta
ROIta, short for Return on Investment Time-adjusted Analytics, is a hypothetical analytic framework used to evaluate investment performance by incorporating time value, risk, and liquidity into the traditional return on investment (ROI). In ROIta, the basic ROI is adjusted with factors that reflect project duration, financing costs, and the ease of reallocating capital, yielding a time-adjusted performance score. The aim is to enable more meaningful comparisons between projects that differ in horizon and risk.
The calculation concept behind ROIta is to apply a discount-based or time-adjustment function to the raw ROI.
Usage and scope in the literature and practice are informal and illustrative rather than standardized. ROIta
In practice, ROIta is best understood as a supplementary perspective. It should be used in conjunction with