Investment in fixed assets should pay off in the form of higher sales or decreased expenses (compared to sales), which is to say it should pay off in the form of higher net profit. To test whether it does, make a graph of net profit over time and a graph of net fixed assets over time. Ideally, both should be rising. But unless net profit is rising faster than net fixed assets—that is, unless the “profit” line is steeper upward than the “fixed asset” line—your fixed assets are not yet paying off financially.
