As energy prices remain volatile and grid reliability becomes a growing concern, commercial and industrial (C&I) energy storage is no longer viewed as a cost center—it is increasingly evaluated as a financial asset. By 2026, the key question for most businesses is no longer “Should we install energy storage?” but rather: “How long will it take to recover the investment, and what determines the real ROI?” This article breaks down the payback logic, cost structure, and revenue mechanisms of commercial battery energy storage systems, providing a realistic ROI framework for factories, commercial buildings, industrial parks, and energy investors.