This factor belongs to the profitability growth factor. It uses single-quarter data for year-on-year comparison, which can reflect the short-term changes in the company's profitability more timely. Return on Assets (ROA) is an important indicator to measure the company's ability to create profits using its total assets. The year-on-year change in the single-quarter return on assets is used here to examine the changes in the company's profitability efficiency in the short term. Compared with the year-on-year change rate, the increment more directly reflects the degree of improvement in absolute profitability and is less affected by the base period value. Through this indicator, it can assist in judging the company's changes in operating efficiency, cost control, asset utilization, etc., and because it is calculated year-on-year, it can effectively eliminate the impact of seasonal factors. It should be noted that when making horizontal comparisons, industry characteristics need to be considered. Generally speaking, the higher the indicator, the better, indicating that the company's asset utilization efficiency is higher and the profitability is stronger. However, other factors, such as asset-liability structure, need to be considered comprehensively.