ROMI is a framework for understanding the financial impact of marketing to determine which marketing investments yield a high return. The ROMI equation has two conceptual quantities: the amount of investment in marketing and the amount of financial return created by that marketing investment. The return side of ROMI is the incremental income (not just the incremental revenues) ascribed to the marketing investment. Return is expressed in terms of contribution margin (product revenues minus the direct costs of those product sales). Thus, a marketing investment that increases sales of extremely profitable products will have a high, positive ROMI. By contrast, a marketing effort that increases sales of a money-losing product will have a negative ROMI.