What is ROI? On a strictly formulaic level it is the money returned on the money invested. From a business perspective, and in a broad stroke understanding, a "Return on Investment" can as often be seen in failures as it can in executions that yield a net revenue gain.
How to read failures as a road map to success and gain.
Testing and Failing is only really failing if you don't glean information from the results.
Surely money was not spent without consideration. So WHY did the execution fail?
What elements of execution were the same as programs that Do perform, and which are unique?
Picking apart element by element can often yield very surprising information on HOW consumers respond to your offer, WHO responds, WHERE those consumers live, WHEN they respond and WHAT elements they are responding to.