Return on Investment (RoI) is sometimes also referred to as Return on Costs (RoC). It is the ratio between investment and net income. When the gains from the investments are favourable when compared to the costs of resources invested, the RoI is said to be high. RoI is used to measure investment efficiency. It is also used as a yardstick to compare several investment options with each other. The purpose of RoI is to determine how lucrative an investment may turn out to be. This helps individuals with capital decide if a choice of investment is worth their commitment.