Financial Statement Analysis for Return on Investment (ROI): A company invested $300,000 in a new project that generated net income of $60,000. Calculate the company's return on investment (ROI) for the project and discuss how ROI analysis evaluates the profitability of investment decisions relative to the capital invested. Analyze factors that may affect ROI, such as project risks, investment timing, and capital allocation priorities, and their implications for strategic resource allocation and performance evaluation.