Financial projection model excel reckons a break-even point and returns on investment. Return on investment (ROI), also called the rate of return or yield, is a measure of the performance and efficiency of an investment. ROI is represented as a percentage of profit yielded by an amount of capital after costs and expenses over a certain period. The breakeven point is where the business's total revenue equals its total expenses. This means at the breakeven point, there's no profit; it's simply net zero.