ReedKnapp — Research & Advisory
- Global Voices
AI Performance Study - PwC
The performance gap isn’t about spend–it’s about “AI fitness”, according to a 2026 report by PwC. The most “AI-fit” firms deliver 7.2x the financial benefits of the rest of the study participants. 20% of the companies captured 74% of AI returns.
1,217
Companies participated in the study
25
Sectors were covered
Director-level or above
Respondents
- Strategy
- AI
- ROI
- Global
Want ROI from AI, go for growth according to PwC’s study
- The source
PwC's AI Performance Study - 2026
PwC Global
Why It Matters
Only some of the investments in AI are delivering value. Avoiding the pitfalls and finding the secret ingredients for achieving value is a competitive edge. Studies of real-world implementations are providing insights that can inform others as they embark on or refine their AI journeys. This report presents some of those insights.
PwC call the difference “AI fitness”, aiming AI at what matters. This includes building fit-for-purpose foundations and embedding AI across the enterprise rather than relying on scattered pilots. Crucially, the leaders aren’t spending more; they’re spending better, concentrating on fewer, higher-leverage bets linked to growth and reinvention. This advantage compounds as leaders deploy solutions faster and more successfully.
Broad coverage
1, 217
Companies
25
Sectors
60
Management Functions
Global coverage
What the findings suggest:
AI delivers quantifiable benefits when approached with the right mindset. Align AI with critical business outcomes, establish baseline performance, and measure results. This age-old approach still works in the age of AI. Successful organisations make this a core competency. Focus on the results you want to achieve, not on implementing the latest technology.
- The strategic read
AI performance has been doubling about every seven months. Organisations embracing AI are seeing improvements alongside this capability expansion. AI experience drives learning, enables reinvention and offers real opportunities beyond incremental improvement.
Three implications
1
Value is concentrated – 20% of surveyed companies captured 74% of AI-driven returns.
2
7.2x performance gap – The most “AI fit” firms deliver AI-driven revenue and efficiency gains 7.2x higher than the rest.
3
Leaders point AI at growth, not just cost. They are 2.6x as likely to use AI to reinvent the business model.
Our Take
Treat this as directional rather than gospel. It is a large, self-reported study. Still, the central point is supported by evidence, and the call to action is valid. Stop counting pilots and start delivering returns on your AI initiatives. PwC’s CEO survey found that only 14% of Australian companies report revenue gains from AI, compared with 30% globally. It is time to raise our ambitions and build AI capabilities.
Attribution
This is ReedKnapp’s independent commentary on a third-party study ––”PwC AI Performance Study“, the work of PwC Global.
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What to ask now
Do our AI initiatives have clear business objectives?
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Are we effective at scaling beyond pilots for enterprise-wide value?
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