You pitched the AI subscription to your team six months ago. The tool works fine and people use it daily. But when your accountant asks what it actually returned in dollars, you go quiet, because nobody wrote that number down. You are not alone. A 2025 MIT study found 95 percent of generative AI pilots show no measurable effect on profit, and IBM's research puts the share of leaders who can confidently measure AI ROI at just 29 percent. The technology is not the problem. The measurement is. Here is the actual formula, the metrics worth tracking, and a realistic timeline. Why Is Measuring AI ROI So Hard Right Now? Most companies never set a baseline before they started, so there is nothing to compare against once the tool is running. McKinsey's 2025 State of AI survey found only 39 percent of organizations report any measurable impact on earnings before interest and taxes (EBIT), and most of that group says the impact is under 5 percent. Add in the pilot problem. Teams la...