The investment rate of return, also known as the investment rate of return, refers to the ratio of the total annual net income of the investment plan in a normal year after reaching a certain designed production capacity to the total investment of the plan. It indicates that in the normal production years of the investment plan, The annual net income generated by a unit investment each year. For plans where the net income changes significantly in each year during the operation period, the ratio of the average annual net income during the operation period to the total investment can be calculated. Generally, according to different analysis purposes, investment return rate is divided into total investment return rate and net capital profit rate.

The calculation formula of investment rate of return is:

Investment rate of return = investment income ÷ [(long and short-term investment at the beginning of the period + long and short-term investment at the end of the period) ÷ 2] × 100%;

Total investment rate of return = annual average total profit ÷ total investment × 100%.