AI spending is under scrutiny in the boardroom.
Enterprise AI spending will exceed $2.5 trillion in 2026. Yet 95% of generative deployments show zero measurable P&L impact within six months. The technology works. The scorecard does not.
Our valuation framework can help.
The cost of unmeasured capital
95%
show zero P&L impact
$2.5T
projected spending by 2026
0%
traditional ROI visibility
The valuation scorecard
Traditional ROI was designed for factory equipment and software licenses. It captures what you spent and what you saved. It cannot see what AI is actually doing to enterprise value.
The Four Pillars
The framework equation
Revenue Impact (R) measures top-line additions. Efficiency Gains (E) tracks cost structure removal. Strategic Advantage (S) captures compounding asset value. Risk and Governance Cost (X) quantifies the liabilities most frameworks ignore.
ROAI = (R + E + S − X) ÷ I
A single, board-ready metric that reflects enterprise artificial intelligence as the compounding capital asset it actually is.
By dividing net value by Total Investment (I), boards receive an audited, mathematically sound percentage representing true capital efficiency.
Secure the boardroom standard
Download the complete ROAI framework and white paper to audit your enterprise AI capital expenditures with mathematical rigor.