diff --git a/Maths/ReturnOnInvestment.js b/Maths/ReturnOnInvestment.js
new file mode 100644
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+++ b/Maths/ReturnOnInvestment.js
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+/**
+ * @function returnOnInvestment
+ * @description Calculates Return on Investment (ROI) as a percentage.
+ * ROI measures the profitability of an investment relative to its cost.
+ * Formula: ROI = (Gain - Cost) / Cost * 100
+ * @param {number} gainFromInvestment - Total value gained from the investment
+ * @param {number} costOfInvestment - Total cost of the investment
+ * @return {number} ROI as a percentage
+ * @see https://www.investopedia.com/terms/r/returnoninvestment.asp
+ * @example returnOnInvestment(1000, 500) = 100
+ * @example returnOnInvestment(500, 500) = 0
+ * @example returnOnInvestment(200, 500) = -60
+ */
+const returnOnInvestment = (gainFromInvestment, costOfInvestment) => {
+  if (
+    typeof gainFromInvestment !== 'number' ||
+    typeof costOfInvestment !== 'number'
+  ) {
+    throw new TypeError('Arguments must be numbers')
+  }
+  if (costOfInvestment <= 0) {
+    throw new RangeError('costOfInvestment must be greater than 0')
+  }
+  return ((gainFromInvestment - costOfInvestment) / costOfInvestment) * 100
+}
+
+export { returnOnInvestment }
diff --git a/Maths/test/ReturnOnInvestment.test.js b/Maths/test/ReturnOnInvestment.test.js
new file mode 100644
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+++ b/Maths/test/ReturnOnInvestment.test.js
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+import { returnOnInvestment } from '../ReturnOnInvestment'
+
+describe('returnOnInvestment', () => {
+  test('positive ROI when gain exceeds cost', () => {
+    expect(returnOnInvestment(1000, 500)).toBe(100)
+  })
+
+  test('zero ROI when gain equals cost', () => {
+    expect(returnOnInvestment(500, 500)).toBe(0)
+  })
+
+  test('negative ROI when gain is less than cost', () => {
+    expect(returnOnInvestment(200, 500)).toBe(-60)
+  })
+
+  test('total loss when gain is zero', () => {
+    expect(returnOnInvestment(0, 500)).toBe(-100)
+  })
+
+  test('throws RangeError for zero cost', () => {
+    expect(() => returnOnInvestment(1000, 0)).toThrow(RangeError)
+  })
+
+  test('throws RangeError for negative cost', () => {
+    expect(() => returnOnInvestment(1000, -100)).toThrow(RangeError)
+  })
+
+  test('throws TypeError for non-number gain', () => {
+    expect(() => returnOnInvestment('1000', 500)).toThrow(TypeError)
+  })
+
+  test('throws TypeError for non-number cost', () => {
+    expect(() => returnOnInvestment(1000, '500')).toThrow(TypeError)
+  })
+})