This factor first calculates the quarter-on-quarter growth rate of net profit attributable to the parent company TTM to reflect the growth of the company's latest performance. Subsequently, using the single-quarter net profit attributable to the parent company data for the past N quarters, the quadratic regression model is fitted to extract the quadratic term coefficient (\alpha) as a proxy variable for the acceleration of net profit attributable to the parent company's growth. This coefficient reflects the trend of performance growth. A positive value indicates accelerated growth, and a negative value indicates a slowdown in growth. In factor construction, all market stocks are first grouped according to the quarter-on-quarter growth rate of net profit attributable to the parent company TTM, usually divided into three groups, and then standardized scores are performed in each group based on the acceleration of net profit attributable to the parent company's growth (for example, Z-score standardization). Finally, the scores obtained in the two steps are added up to obtain a comprehensive score, which is the final momentum factor value for accelerated growth of net profit attributable to the parent company. This factor aims to capture companies with accelerated performance growth. Such companies often have greater investment potential and can bring higher excess returns.