AI spend is exploding. Most companies cannot prove ROI.
Only 14% of CFOs can prove AI ROI. OpenAI’s gross margin fell from 40% to 33% in 2025, well below its 46% target. Even the AI providers cannot reliably predict what AI will cost. Companies are scaling AI faster than they can measure it: more tokens, more agents, more model calls, more spend moving through systems finance cannot yet see. Every board is asking the same question: What is this AI investment returning? Most companies cannot answer it. The ones that can will compound their advantage.