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How we calculate ROI

Data is for informational purposes only and does not constitute an investment recommendation.

Below we describe how Ecrumena calculates ROI, cost basis and profit for equity instruments in the brokerage portfolio. Data is for informational purposes only.

Capital-weighted ROI

We calculate ticker ROI as: (sum of market value of all lots − sum of cost basis) / sum of cost basis × 100%. We do not use arithmetic average ROI across lots — that would overstate returns for positions with many small lots. The weighted method reflects the actual return on invested capital.

FIFO cost basis

On partial sale, we close lots in purchase order (First In, First Out). The cost basis of remaining units equals the sum of costs of lots not yet closed. FIFO is the accounting standard used in Polish PIT-38 tax settlement.

Historical FX rate

We convert cost basis at the NBP rate on the transaction date, not the current rate. This reflects the actual cost in the target currency at the time of purchase. The FX difference is visible as a component of the gain/loss.

Realized and unrealized P&L

Unrealized P&L (open) — profit from positions still open, calculated from FIFO cost basis. Realized P&L (closed) — profit from sold lots, finalized at the time of the sale transaction. Values are provided for informational purposes. They do not constitute a tax settlement. Consult brokerage documents before filing PIT-38.

Missing data ("—")

When historical data is unavailable (e.g. position open less than a week — no closing price from 7 days ago), we display "—" instead of "0.00%". Missing data does not mean no change.

Approximate data

In cases where we cannot apply full FIFO (unit quantity mismatch, currency mismatch in transactions, sales exceeding purchase records), we mark the position with an "approximate data" badge. Values are estimates.