AI ROI isn’t theoretical - but many organisations are measuring the wrong things. Logins, licenses, prompt volume, and “time saved” create the illusion of progress while leaving the P&L untouched. Explore the subtle but critical measurement mistakes holding companies back - including the rise of metrics that reward activity over impact. Gain a clearer lens for distinguishing real economic value from adoption theater, and practical ways to shift AI efforts from surface-level usage to meaningful behavioral and workflow change that actually drives financial results.